SURVEY OF PERSONAL INCOMES PUBLIC USE TAPE DOCUMENTATION

Contents

Information about the Survey of Personal Incomes ............ 2 Introduction ................................................................................................2 Sample Design ...........................................................................................2 Coverage of the SPI ...................................................................................3 Taxes confidentiality ...................................................................................5 Steps taken to anonymise the 2009-10 SPI File ........................................5

Annexes A – List of variables on Public Use Tape 09/10 B – List of composite records on Public Use Tape 09/10 C – Income Tax Personal Allowances and Reliefs, 1990-91 to 2012-13 D – Rates of Income Tax, 1990-91 to 2012-13 Information about the Survey of Personal Incomes

Introduction

The Survey of Personal Incomes (SPI) is based on information held by HMRC on individuals who could be liable to UK tax. It is carried out annually by HMRC, Knowledge, Analysis and Intelligence (KAI) and covers income assessable to tax in each tax year.

Uses of the SPI

The SPI is compiled to provide a quantified evidence base from which to cost proposed changes to tax rates, personal allowances and other tax reliefs for Treasury Ministers. It is used to inform policy decisions within HMRC and the Treasury, as well as for tax modelling and forecasting purposes. In addition, it is used to provide summary information for the National Accounts that are prepared by the Office for National Statistics. Finally, it is used to provide information to Members of Parliament, other Government Departments, companies, organisation and individuals.

Sample Design

Samples were selected from three HMRC operational computer systems, which are as follows:

a) The National Insurance and PAYE Service (NPS) system covers all employees and occupational pension recipients with a Pay-As-You-Earn (PAYE) record. NPS replaced the Computerisation of PAYE (COP) system. The 2009-10 SPI is the first SPI produced using data sourced from NPS. The 2008-09 SPI will use NPS data when compiled.

b) The Computerised Environment for Self Assessment (CESA) system covers people with self-employment, rental or untaxed investment income. It also covers directors, those subject to higher rate tax and other people with complex tax affairs. Where people have both NPS and CESA records, their CESA record is selected because it provides a more complete picture of their taxable income.

c) The Claims system covers people without NPS or CESA records who have had too much tax deducted at source and claim a repayment. Separate samples were drawn from each of these systems and different sampling strategies were used for each. The samples were structured as follows:

a) The PAYE population from NPS was stratified by gender and by the sum of pay plus occupational pension income for the previous tax year. Where no previous year’s income was available cases were stratified by gender and by whether they were a higher rate taxpayer for the current tax year based on information available at the time the sample was drawn. The sampling fractions varied from 1 in 10 for individuals with high incomes and rare allowances to about 1 in 200 for people with low combined pay and pensions. In all, about 415,000 individuals were selected from NPS for inclusion in the 2009-10 SPI.

b) For the Self Assessment (SA) population from CESA, the main source of income (self employment or employment/occupational pension) and ranges of income and tax were used to stratify the sample, with the sampling fraction varying from 1 in 1 for cases with very high income or tax up to about 1 in 200 for employees and occupational pensioners with smaller income or tax for 2009-10. In all, about 250,000 individuals were selected from SA for inclusion in the 2009-10 SPI.

c) For claims cases, a random sample of about 1 in 20 was selected for inclusion in the SPI. This led to around 10,000 cases being selected for the survey.

Once data was collected for the three constituent parts of the sample, the data sets were joined together. After allowing for non-response and for forms that failed data validation tests, there were approximately 675,000 valid cases on the 2009-10 final SPI file.

Coverage of the SPI

Not all of the individuals in the SPI sample are taxpayers. About 26.3 per cent have no income tax liability because deductions and reliefs and personal allowances exceed their total income. Where income exceeds the threshold for the operation of PAYE (£6,475 in 2009-10), the SPI provides the most comprehensive and accurate official source of data on personal incomes. However, as HMRC does not hold information for all people with personal incomes below this level, the SPI is not a representative data source for this part of the population and no attempt has been made to estimate the number of cases below the tax threshold or the amount of their incomes.

Most sources of income are liable for income tax and adding all these sources together will give an individual’s total income assessable for tax for the tax year. There are some sources of income that are not liable for tax. As they do not contribute towards an individual’s taxable income; they are excluded from the SPI. These sources include some social security benefits and income from some tax efficient savings vehicles (e.g. Individual Savings Accounts and some National Savings & Investment products). Capital Gains arising from the disposal of assets are subject to Capital Gains Tax (CGT) and are not treated as income for income tax purposes, so gains from the disposal of assets are not included in the SPI. The coverage of investment income for the sample drawn from NPS is incomplete. This is because HMRC does not need information on interest from which tax has been deducted at source nor dividends and associated tax credit to operate the PAYE system for most individuals. In order to create a full picture of total income for this survey, it is necessary to impute values of bank and building society interest and dividends to some sample cases.

For interest and dividends imputation, the amount for each SPI case:

- is known for cases in Self Assessment from the amount declared on the Self Assessment Return can be inferred or estimated reasonably for NPS cases where there is an adjustment to the tax code for higher rate taxpayers
- is supplemented with information from interest paying institutions
- is unknown for NPS cases where there is no coding adjustment - typically no liability at the higher rate

Where no information at case level is available from HMRC administrative systems, estimated values are imputed to cases so that the population as a whole has amounts consistent with evidence from other sources (for example, amounts of tax accounted for by deposit takers and the propensity to hold interest bearing accounts as indicated by household surveys).

For interest income, starting from control totals at UK level, for the number of cases with interest and the total amount of that interest, the numbers of cases and amounts of interest in Self Assessment cases and those NPS cases with coding adjustments are deducted to leave targets for the remainder of the taxpayer population. These targets are at UK level – no attempt is made to control the targets to sub-UK geographical units. The cases to which amounts are attached by the imputation process and the amounts attached are determined by probabilistic methods with just the UK targets and distributions in mind. For dividends income, the number of non SA cases with dividends income and distribution of imputed amounts were inferred from Family Resources Survey data for 2009-10.

As with investment income, HMRC does not have complete information about superannuation or personal pension contributions.

Under PAYE, tax is paid on pay after the deduction of superannuation contributions and therefore HMRC does not need to record the contributions deducted from gross pay. For a small proportion of individuals, the superannuation contribution has been taken directly from an end of year return submitted by employers. For others, their total amount of superannuation contributions has been estimated and has been distributed among earners in the SPI sample, based on information from the Annual Survey of Hours and Earnings produced by the Office for National Statistics.

Relief at basic rate is given at source for employee contributions to personal pensions. As this is the correct amount of relief for basic rate taxpayer employees, HMRC does not need to collect personal pensions data for this group of taxpayers. To compile complete estimates for personal pensions and total income for the SPI, a significant proportion of the amount of personal pension contributions has been imputed using data from external data sources. The estimated value for this and for superannuation contributions has been combined with other pensions reliefs and included in the SPI. Taxes confidentiality

The Taxes Acts impose special responsibilities on HMRC to safeguard the confidentiality of information on identifiable taxpayers. The legislation specified that such information can only be released outside the department in a very limited number of circumstances. We are allowed to pass employer names and addresses to the Office for National Statistics because this is specifically allowed by statute, but we are not allowed to give out any other information, which might be attributable to any identifiable individual, for statistical purposes, even to other Government departments. We have hence had to go through a number of stages to ensure that the data is suitably anonymised. In deciding how to do this we have had to take account of information on individuals’ incomes which is already known to third parties, such as employers.

Steps taken to anonymise the 2009-10 SPI File

Stage 1 The first step is to round all sources of income, deductions and reliefs to three significant figures and use the dataset as input in the Personal Tax Model to calculate the tax amounts with rounded figures.

Stage 2 In the next stage, some variables are combined together to further ensure anonymity. For example, the original SPI file contains several variables relating to different types of pension relief. These variables are all combined into one variable holding all pension relief information. Details of the variables on the public use tape are given in Annex A.

Stage 3 The next stage of the anonymisation process is to identify all of the strata that were sampled more heavily than 1 in 60 in the original survey, and had populations less than 10,000. Further samples are then drawn from these strata to reduce the sampling fraction to no more than 1 in 60.

Stage 4 Composite records are created for people with total incomes over £1,000,000. This is done by combining high income cases with similar characteristics and taking an average for each variable on the file. High-income cases are combined according to their stratum and gender status. The designatory variables contain the value “-1”, enabling easy recognition of the composite records.

Where there is only one person in a particular stratum with total income in excess of £1,000,000, it is combined with the next highest case. For example, if the person with total income over £1,000,000 were an SA case and male, the next highest male in that stratum would be used to form the composite record. Each composite record is given a description and a summary of information about each case has been provided at Annex B.

Stage 5 As a final step, all the remaining income figures are rounded to the nearest £10. Please note that although we make our best efforts to anonymise the SPI file for the PUT release, it may still be possible that the dataset holds enough information to make a case distinct from all others cases.

The SPI file is based on a sample of the UK population. There is no guarantee that an individual that a user may believe they have identified is actually the correct representation of that person.

Please refer to the SPI usage agreement for the legal agreement for condition of use.

## Annex A

### List of variables on Public Use Tape 09/10

| Item | Description | Code/Item range | |----------|-----------------------------------------------------------------------------|---------------------------------------------------------------------------------| | AGERANGE | Age range indicator | 1 Under 25<br>2 25 – 34<br>3 35 – 44<br>4 45 – 54<br>5 55 – 64<br>6 65 – 74<br>7 75 and over | | BPADUE | Blind persons allowance due (including any surplus allowance transferred from spouse) | 0 – 3,780 | | CAPALL | Capital allowances used for all sources of self-employment income less balancing charges (negative values indicate a net balancing charge) | -171,119 – 2,115,990 | | COVNTS | Covenanted payments to charities | 0 – 133,000 | | DIVIDENDS| Dividend Income from shares in UK companies and units trusts | 0 – 12,730,830 | | DSHIPS | Directorship Indicator | 1 Director of a close company<br>2 Director but not of any close company<br>3 Not a director<br>4 Director recorded from PAYE Data | | EIDF | Earned income deductions due at full relief | 0 – 282,160 | | EPB | Gross expenses payments and benefits | 0 – 1,068,000 | | Code | Description | Range | |-------|-----------------------------------------------------------------------------|----------------| | EXPS | Deductions for expenses from employment | 0 – 1,068,000 | | FACT | Grossing factor – This variable must be applied to the sample in order to obtain figures for the whole UK population | 10.5204 – 528.8112 | | GIFTAID | Gift aid payments to charities | 0 – 1,881,000 | | GIFTINV | Gifts of qualifying investment and property to charities | 0 – 2,903,560 | | GORCODE | Government Office Region Indicator | 1 North East\
2 North West\
3 Yorkshire and the Humber\
4 East Midlands\
5 West Midlands\
6 East of England\
7 London\
8 South East\
9 South West\
10 Wales\
11 Scotland\
12 Northern Ireland\
13 Address abroad\
14 Address unknown | | IIDF | Investment income deductions due at full relief | 0 – 7,199,710 | | INCBBS | Net interest from UK banks, building societies and other deposit takers | 0 – 562,000 | | INCPBEN | Taxable Incapacity Benefit | 0 – 78,700 | | INCPROP | Net income from UK and overseas property (income - expenses) | 0 – 5,291,450 | | INDUSTRY07 | Indicator of Industry - based upon Standard Industrial Classification code (SIC) 2007 | |------------|-----------------------------------------------------------------------------------| | A | Agriculture, forestry and fishing | | B | Mining and quarrying | | C | Manufacturing | | D | Electricity, gas, steam and air conditioning supply | | E | Water supply; sewerage, waste management and remediation activities | | F | Construction | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | | H | Transport and storage | | I | Accommodation and food service activities | | J | Information and communication | | K | Financial and insurance activities | | L | Real estate activities | | M | Professional, scientific and technical activities | | N | Administrative and support service activities | | O | Public administration and defence; compulsory social security | | P | Education | | Q | Human health and social work activities | | R | Arts, entertainment and recreation | | S | Other service activities | | T | Activities of households as employers; undifferentiated goods and services-producing activities of households for own use | | U | Activities of extraterritorial organisations and bodies | | 1500 | Other (income from financial investments, property, unemployment benefit, incapacity benefit, and other Social Security benefits) | | 1600 | Income from pensions (includes pensioners and persons moving into pensions during the year). | | 1700 | Claimants | | 1900 | Individuals with no income from Pay, Pension and unemployment benefit, incapacity benefit and other Social Security benefits | | Blank | Unknown | | Code | Description | Range | |--------|-----------------------------------------------------------------------------|----------------| | LOSSBF | Losses brought forward from earlier years and used against profits for all sources of self-employment income | 0 – 340,000 | | MAINSRC | Main Source indicator | 1 Main source pay\
2 Main source occupational pension\
3 Main source sole trader\
4 Main source partnership\
5 Main source other\
6 Claims case | | MAINTREL | Total maintenance relief | 0 – 3,000 | | MAR | Marginal rate of tax indicator | ST = Standard income\
NS = Non-Standard income (savings)\
DV = Dividends\
LR/BR/HR = Tax band\
NONTP = Non Taxpayer | | MCAS | Married couple's allowance | 0 – 6,970 | | MOTHDED | All other charges, deductions and reliefs not included elsewhere | 0 – 3,562,370 | | MOTHINC | Any other income not shown elsewhere | -12,956 – 2,580,190 | | OSSBEN | Other taxable social security benefits | 0 – 13,700 | | OTHALLS | Other allowances due to case | 0 – 3,780 | | OTHERINV | Other Investment Income¹ | 0 – 3,412,070 | | PAS | Personal allowance due for aged/non-aged and super aged individuals | 6,475 – 9,640 | | PAY | Pay from employment net of benefits and foreign earnings | 0 – 11,297,800 | | Variable | Description | Range | |------------|-----------------------------------------------------------------------------|-------------| | PENSION | Occupational, personal, overseas and other pensions | 0 – 910,000 | | PENSRLF | Sum of relief's due to different types of pension contributions | 0 – 282,200 | | PROFITS | Gross profits assessable for all sources of self-employment income | 0 – 35,374,330 | | SEINC_NUM | Indicator for self-employed cases (those submitting pages in their tax return for income from trades or partnerships) | -1 Not classified 0 Not self employed 1 Self employed | | SEX | Gender Indicator | 0 Not attributable 1 Male 2 Female | | SREF | Statistical Reference | 1 – 6,603,781 | | SRP | State retirement pension (includes state retirement pension lump sum payment & widow's pension) | 0 – 84,700 | | TAXINC | Amount of taxable income | 0 – 59,009,260 | | TAXPAYER | Taxpayer status indicator (rounding reduces some figures under 5 to zero, this indicates those with some tax liability before rounding) | 1 Taxpayer 2 Non-taxpayer | | TAXTERM | Taxable pay on termination of employment | 0 – 661,000 | | TEI | Total earned income | -1,677 – 45,286,980 | | TI | Total income (sum of TEI and TII) | 0 – 61,612,390 | | TII | Total investment income | 0 – 16,325,410 | | TOTTAX | Total tax liability less tax credits | 0 – 21,096,360 | | UBISJA | Unemployment benefit, income support payments and jobseeker's allowance | 0 – 8,600 |

### Variable relationships

| Variable | Calculation | |----------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------| | Total earned income (TEI) | (((\\text{PAY} + \\text{INCPBEN} + \\text{OSSBEN} + \\text{TAXTERM} + \\text{UBISJA} + \\text{EPB} + \\text{MOTHINC}) - \\text{EXPS}) + (\\text{SRP} + \\text{PENSION}) + (\\text{PROFITS} - (\\text{CAPALL} + \\text{LOSSBF}))) | | Total investment income (TII) | (\\text{OTHERINV} + \\text{DIVIDENDS} + \\text{INCPROP} + \\text{INCBBS}) | | Deduction and Relief's | (\\text{COVNTS} + \\text{MOTHDED} + \\text{GIFTAID} + \\text{GIFTINV} + \\text{PENSRLF} + \\text{BPADUE} + \\text{MAINTREL}) | | Personal Allowances | (\\text{PAS} + \\text{MCAS}) | | Employed Income | (((\\text{PAY} + \\text{INCPBEN} + \\text{OSSBEN} + \\text{TAXTERM} + \\text{UBISJA} + \\text{EPB} + \\text{MOTHINC}) - \\text{EXPS})) | | Self Employed Income | (\\text{PROFITS} - (\\text{CAPALL} + \\text{LOSSBF})) | | Pensions Income | (\\text{SRP} + \\text{PENSION}) |

**Note:**

1. Other investment income comprises any other savings income and will include, for example, interest from National Savings products, interest on securities, interest from partnerships and from trusts, settlements and estates.

2. For 2009-10, State pension lump sum (one off lump sum payment) has been categorised as part of the State retirement pension if it can be separately identified in source data. Any such amounts reported on the Self Assessment Short Tax Return cannot be separately identified and remain as part of other pensions.

3. The tax credits referred to in the definition of TOTTAX (total tax) refer to Venture Capital Trusts, Enterprise Investment Schemes, Community Investment tax relief, Married couples allowance and maintenance paid under new rules.

## ANNEX B: LIST OF COMPOSITE RECORDS ON PUBLIC USE TAPE

| Composite Record Number | Source | Gender | Stratum | Income | Grossing Factor | Number of original cases | Breakdown Of Composite Record | Code | Description | % Of Record With Code | |-------------------------|--------|--------|---------|--------|----------------|--------------------------|-----------------------------|------|-------------|----------------------| | 1 | SA | Male | 101 | Over £1M | 399.03 | 20 | Government Office Region | 3 | Yorkshire & the Humber | 5% | | | | | | | | | | 5 | West Midlands | 15% | | | | | | | | | | 6 | East of England | 10% | | | | | | | | | | 7 | London | 15% | | | | | | | | | | 8 | South East | 20% | | | | | | | | | | 10 | Wales | 15% | | | | | | | | | | 11 | Scotland | 20% | | | | | | | | | Industry Group | F | Construction | 35% | | | | | | | | | | H | Transport and storage | 5% | | | | | | | | | | M | Professional, scientific and technical activities | 5% | | | | | | | | | | N | Administrative and support service activities | 15% | | | | | | | | | | 1600 | Those with any income from pensions | 30% | | | | | | | | | | blank | Unknown | 10% | | | | | | | | | Income or Deductions status | Variable Name | Category | % Of Record With Code | | | | | | | | | | TI | Total Income | 100% | | | | | | | | | | TOTTAX | Total Tax | 100% | | | | | | | | | | TEI | Earned Income | 100% | | | | | | | | | | TII | Investment Income | 100% | | | | | | | | | | See Annex A | Deductions and Reliefs | 60% | | | | | | | | | | See Annex A | Self Employed | 25% | | | | | | | | | | See Annex A | Employed | 100% | | | | | | | | | | SRP | State Pension | 5% | | | | | | | | | | PENSION | Other Pensions | 25% | | | | | | | | | | INCPRP | Property | 25% | | | | | | | | | | INCBBS | Bank and Building Society | 85% | | | | | | | | | | DIVIDENDS | Dividends | 95% | | | | | | | | | | OTHERINV | Other Investment | 60% | | 2 | SA | Male | 102 | Over £620k | 81.19 | 2 | Government Office Region | 3 | Yorkshire & the Humber | 50% | | | | | | | | | | 7 | London | 50% | | | | | | | | | Industry Group | F | Construction | 50% | | | | | | | | | | M | Professional, scientific and technical activities | 50% | | | | | | | | | Income or Deductions status | Variable Name | Category | % Of Record With Code | | | | | | | | | | TI | Total Income | 100% | | | | | | | | | | TOTTAX | Total Tax | 100% | | | | | | | | | | TEI | Earned Income | 100% | | | | | | | | | | TII | Investment Income | 50% | | | | | | | | | | See Annex A | Deductions and Reliefs | 50% | | | | | | | | | | See Annex A | Self Employed | 50% | | | | | | | | | | See Annex A | Employed | 100% | | | | | | | | | | SRP | State Pension | 0% | | | | | | | | | | PENSION | Other Pensions | 0% | | | | | | | | | | INCPRP | Property | 0% | | | | | | | | | | INCBBS | Bank and Building Society | 0% | | | | | | | | | | DIVIDENDS | Dividends | 0% | | | | | | | | | | OTHERINV | Other Investment | 50% | | Composite Record Number | 3 | Source: SA | |-------------------------|---|-----------| | Gender | Male | | Stratum | 103 | | Income | £1M - £1.02M | | Grossing Factor | 341.52 | | Number of original cases| 31 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 6% | | | 3 | Yorkshire & the Humber | 3% | | | 5 | West Midlands | 3% | | | 6 | East of England | 10% | | | 7 | London | 39% | | | 8 | South East | 16% | | | 9 | South West | 10% | | | 11 | Scotland | 6% | | | 13 | Address abroad | 6% |

| Industry Group | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | D | Electricity, gas, steam and air conditioning supply | 3% | | F | Construction | 10% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 19% | | I | Accommodation and food service activities | 3% | | K | Financial and insurance activities | 26% | | M | Professional, scientific and technical activities | 13% | | N | Administrative and support service activities | 3% | | O | Public administration and defence; compulsory social security | 3% | | 1600 | Those with any income from pensions | 10% | | blank | Unknown | 10% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-------------------------------|---------------|----------|-------------| | H | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 94% | | See Annex A | Deductions and Reliefs | 74% | | See Annex A | Self Employed | 19% | | See Annex A | Employed | 94% | | SRP | State Pension | 10% | | PENSION | Other Pensions | 10% | | INCPROP | Property | 32% | | INCBBS | Bank and Building Society | 81% | | DIVIDENDS | Dividends | 68% | | OTHERINV | Other Investment | 58% |

| Composite Record Number | 4 | Source: SA | |-------------------------|---|-----------| | Gender | Male | | Stratum | 103 | | Income | £1.02M - £1.04M | | Grossing Factor | 429.66 | | Number of original cases| 39 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 3 | Yorkshire & the Humber | 3% | | | 6 | East of England | 10% | | | 7 | London | 44% | | | 8 | South East | 33% | | | 9 | South West | 3% | | | 11 | Scotland | 8% |

| Industry Group | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | F | Construction | 3% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 10% | | H | Transport and storage | 3% | | J | Information and communication | 10% | | K | Financial and insurance activities | 41% | | L | Real estate activities | 3% | | M | Professional, scientific and technical activities | 10% | | N | Administrative and support service activities | 3% | | 1600 | Those with any income from pensions | 13% | | blank | Unknown | 5% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-------------------------------|---------------|----------|-------------| | H | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 90% | | See Annex A | Deductions and Reliefs | 85% | | See Annex A | Self Employed | 85% | | See Annex A | Employed | 100% | | SRP | State Pension | 0% | | PENSION | Other Pensions | 13% | | INCPROP | Property | 13% | | INCBBS | Bank and Building Society | 74% | | DIVIDENDS | Dividends | 56% | | OTHERINV | Other Investment | 49% | | Composite Record Number | % | Source: SA | |-------------------------|---|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.04M - £1.06M | | | Grossing Factor | 341.52 | | | Number of original cases| 31 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 3% | | | 4 | East Midlands | 3% | | | 5 | West Midlands | 10% | | | 6 | East of England | 13% | | | 7 | London | 48% | | | 8 | South East | 13% | | | 11 | Scotland | 6% | | | 12 | Northern Ireland | 3% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | B | Mining and quarrying | 3% | | F | Construction | 6% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 10% | | J | Information and communication | 10% | | K | Financial and insurance activities | 35% | | L | Real estate activities | 3% | | M | Professional, scientific and technical activities | 16% | | 1600 | Those with any income from pensions | 3% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | TOTTAX | Total Income | 100% | | TEI | Total Tax | 100% | | TII | Earned Income | 100% | | See Annex A | Deductions and Reliefs | 74% | | See Annex A | Self Employed | 23% | | See Annex A | Employed | 100% | | SRP | State Pension | 3% | | PENSION | Other Pensions | 3% | | INCPROP | Property | 13% | | INCBS | Bank and Building Society | 74% | | DIVIDENDS | Dividends | 77% | | OTHERINV | Other Investment | 42% |

| Composite Record Number | % | Source: SA | |-------------------------|---|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.06M - £1.08M | | | Grossing Factor | 187.29 | | | Number of original cases| 17 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 12% | | | 3 | Yorkshire & the Humber | 12% | | | 4 | East Midlands | 6% | | | 6 | East of England | 12% | | | 7 | London | 29% | | | 8 | South East | 12% | | | 9 | South West | 6% | | | 11 | Scotland | 6% | | | 12 | Northern Ireland | 6% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | C | Manufacturing | 6% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 18% | | K | Financial and insurance activities | 35% | | L | Real estate activities | 6% | | M | Professional, scientific and technical activities | 18% | | 1600 | Those with any income from pensions | 18% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | TOTTAX | Total Income | 100% | | TEI | Total Tax | 100% | | TII | Earned Income | 100% | | See Annex A | Deductions and Reliefs | 71% | | See Annex A | Self Employed | 35% | | See Annex A | Employed | 88% | | SRP | State Pension | 0% | | PENSION | Other Pensions | 18% | | INCPROP | Property | 24% | | INCBS | Bank and Building Society | 71% | | DIVIDENDS | Dividends | 77% | | OTHERINV | Other Investment | 41% | | Composite Record Number | Source: SA | |-------------------------|-----------| | Gender | Male | | Stratum | 103 | | Income | £1.08M - £1.1M | | Grossing Factor | 231.35 | | Number of original cases| 21 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 5% | | | 5 | West Midlands | 5% | | | 6 | East of England | 19% | | | 7 | London | 43% | | | 8 | South East | 24% | | | 12 | Northern Ireland | 5% | | Industry Group | C | Manufacturing | 5% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 10% | | | J | Information and communication | 10% | | | K | Financial and insurance activities | 48% | | | M | Professional, scientific and technical activities | 14% | | | N | Administrative and support service activities | 5% | | | 1600 | Those with any income from pensions | 10% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | Total Income | TOTTAX | Total Tax | 100% | | Earned Income | TEI | 100% | | Investment Income | TII | 95% | | Deductions and Reliefs | See Annex A | 67% | | Self Employed | See Annex A | 10% | | Employed | See Annex A | 91% | | State Pension | SRP | 10% | | Other Pensions | PENSION | 10% | | Property | INCPROP | 5% | | Bank and Building Society | INCBS | 86% | | Dividends | DIVIDENDS | 57% | | Other Investment | OTHERINV | 29% |

| Composite Record Number | Source: SA | |-------------------------|-----------| | Gender | Male | | Stratum | 103 | | Income | £1.1M - £1.14M | | Grossing Factor | 385.59 | | Number of original cases| 35 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 3% | | | 4 | East Midlands | 6% | | | 5 | West Midlands | 3% | | | 7 | London | 60% | | | 8 | South East | 17% | | | 9 | South West | 3% | | | 11 | Scotland | 6% | | | 12 | Northern Ireland | 3% | | Industry Group | A | Agriculture, forestry and fishing | 3% | | | C | Manufacturing | 6% | | | F | Construction | 3% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 11% | | | I | Accommodation and food service activities | 3% | | | J | Information and communication | 3% | | | K | Financial and insurance activities | 29% | | | L | Real estate activities | 3% | | | M | Professional, scientific and technical activities | 3% | | | N | Administrative and support service activities | 6% | | | O | Public administration and defence; compulsory social security | 3% | | | P | Education | 3% | | | R | Arts, entertainment and recreation | 6% | | | 1600 | Those with any income from pensions | 20% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | Total Income | TOTTAX | Total Tax | 100% | | Earned Income | TEI | 100% | | Investment Income | TII | 97% | | Deductions and Reliefs | See Annex A | 69% | | Self Employed | See Annex A | 37% | | Employed | See Annex A | 97% | | State Pension | SRP | 11% | | Other Pensions | PENSION | 20% | | Property | INCPROP | 23% | | Bank and Building Society | INCBS | 91% | | Dividends | DIVIDENDS | 71% | | Other Investment | OTHERINV | 54% | | Composite Record Number | % | Source: SA | |-------------------------|---|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.14M - £1.18M | | | Grossing Factor | 506.78 | | | Number of original cases| 46 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 3 | Yorkshire & the Humber | 11% | | | 4 | East Midlands | 2% | | | 5 | West Midlands | 2% | | | 6 | East of England | 9% | | | 7 | London | 35% | | | 8 | South East | 26% | | | 9 | South West | 2% | | | 11 | Scotland | 7% | | | 12 | Northern Ireland | 2% | | | 13 | Address abroad | 4% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | B | Mining and quarrying | 2% | | C | Manufacturing | 2% | | D | Electricity, gas, steam and air conditioning supply | 2% | | G | Wholesale and retail trade, repair of motor vehicles and motor cycles | 11% | | H | Transport and storage | 2% | | J | Information and communication | 4% | | K | Financial and insurance activities | 35% | | L | Real estate activities | 2% | | M | Professional, scientific and technical activities | 7% | | N | Administrative and support service activities | 2% | | R | Arts, entertainment and recreation | 9% | | 1600 | Those with any income from pensions | 13% | | blank | Unknown | 9% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | Total Income | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 98% | | TII | Investment Income | 96% | | See Annex A | Deductions and Reliefs | 74% | | See Annex A | Self Employed | 22% | | See Annex A | Employed | 96% | | SRP | State Pension | 4% | | PENSION | Other Pensions | 13% | | INCPROP | Property | 22% | | INCBSBS | Bank and Building Society | 78% | | DIVIDENDS | Dividends | 70% | | OTHERINV | Other Investment | 35% |

| Composite Record Number | 10 | Source: SA | |-------------------------|-----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.18M - £1.22M | | | Grossing Factor | 440.68 | | | Number of original cases| 40 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 1 | North East | 3% | | | 2 | North West | 8% | | | 3 | Yorkshire & the Humber | 8% | | | 4 | East Midlands | 3% | | | 5 | West Midlands | 5% | | | 6 | East of England | 8% | | | 7 | London | 45% | | | 8 | South East | 15% | | | 11 | Scotland | 8% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | C | Manufacturing | 3% | | F | Construction | 3% | | G | Wholesale and retail trade, repair of motor vehicles and motor cycles | 8% | | J | Information and communication | 3% | | K | Financial and insurance activities | 35% | | M | Professional, scientific and technical activities | 15% | | N | Administrative and support service activities | 3% | | R | Arts, entertainment and recreation | 8% | | 1600 | Those with any income from pensions | 18% | | blank | Unknown | 8% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | Total Income | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 98% | | TII | Investment Income | 88% | | See Annex A | Deductions and Reliefs | 65% | | See Annex A | Self Employed | 15% | | See Annex A | Employed | 93% | | SRP | State Pension | 8% | | PENSION | Other Pensions | 15% | | INCPROP | Property | 13% | | INCBSBS | Bank and Building Society | 75% | | DIVIDENDS | Dividends | 58% | | OTHERINV | Other Investment | 45% | | Composite Record Number | 11 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | Stratum | 103 | | Income | £1.22M - £1.26M | | Grossing Factor | 374.57 | | Number of original cases| 34 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 1 | North East | 3% | | | 3 | Yorkshire & the Humber | 3% | | | 5 | West Midlands | 3% | | | 6 | East of England | 9% | | | 7 | London | 44% | | | 8 | South East | 24% | | | 9 | South West | 12% | | | 13 | Scotland | 3% |

| Industry Group | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | C | Manufacturing | 6% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 3% | | H | Transport and storage | 3% | | K | Financial and insurance activities | 32% | | M | Professional, scientific and technical activities | 12% | | N | Administrative and support service activities | 3% | | P | Education | 3% | | R | Arts, entertainment and recreation | 3% | | 1600 | Those with any income from pensions | 12% | | blank | Unknown | 24% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-------------------------------|---------------|----------|-------------| | Total Income | TOTTAX | Total Tax | 100% | | Earned Income | TEI | 100% | | Investment Income | TII | 85% | | Deductions and Reliefs | See Annex A | 65% | | Self Employed | See Annex A | 12% | | Employed | See Annex A | 97% | | State Pension | SRP | 9% | | Other Pensions | PENSION | 12% | | Property | INCPROP | 21% | | Bank and Building Society | INCBBS | 77% | | Dividends | DIVIDENDS | 68% | | Other Investment | OTHERINV | 41% |

| Composite Record Number | 12 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | Stratum | 103 | | Income | £1.26M - £1.3M | | Grossing Factor | 319.49 | | Number of original cases| 29 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 7% | | | 5 | West Midlands | 10% | | | 6 | East of England | 14% | | | 7 | London | 48% | | | 8 | South East | 17% | | | 13 | Address abroad | 3% |

| Industry Group | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | C | Manufacturing | 3% | | F | Construction | 3% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 17% | | H | Transport and storage | 3% | | J | Information and communication | 10% | | K | Financial and insurance activities | 31% | | L | Real estate activities | 3% | | M | Professional, scientific and technical activities | 10% | | N | Administrative and support service activities | 3% | | R | Arts, entertainment and recreation | 3% | | 1600 | Those with any income from pensions | 3% | | blank | Unknown | 7% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-------------------------------|---------------|----------|-------------| | Total Income | TOTTAX | Total Tax | 100% | | Earned Income | TEI | 100% | | Investment Income | TII | 97% | | Deductions and Reliefs | See Annex A | 79% | | Self Employed | See Annex A | 28% | | Employed | See Annex A | 93% | | State Pension | SRP | 0% | | Other Pensions | PENSION | 3% | | Property | INCPROP | 17% | | Bank and Building Society | INCBBS | 86% | | Dividends | DIVIDENDS | 62% | | Other Investment | OTHERINV | 45% | | Composite Record Number | 11 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.3M - £1.35M | | | Grossing Factor | 407.63 | | | Number of original cases| 37 | |

| Breakdown Of Composite Record | Code | Description | % Of Record With Code | |-------------------------------|------|-------------|-----------------------| | Government Office Region | 1 | North East | 3% | | | 2 | North West | 16% | | | 3 | Yorkshire & the Humber | 5% | | | 6 | East of England | 8% | | | 7 | London | 46% | | | 8 | South East | 11% | | | 9 | South West | 3% | | | 11 | Scotland | 5% | | | 13 | Address abroad | 3% |

| Industry Group | C | Manufacturing | 5% | | | D | Electricity, gas, steam and air conditioning supply | 3% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 8% | | | I | Accommodation and food service activities | 3% | | | K | Financial and insurance activities | 32% | | | M | Professional, scientific and technical activities | 11% | | | N | Administrative and support service activities | 5% | | | O | Public administration and defence; compulsory social security | 3% | | | P | Education | 3% | | | R | Arts, entertainment and recreation | 3% | | | 1600 | Those with any income from pensions | 22% | | | blank | Unknown | 3% |

| Income or Deductions status | Variable Name | Category | % Of Record With Code | |-----------------------------|---------------|----------|-----------------------| | N | Total Income | 100% | | | TOTTAX | Total Tax | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 92% | | See Annex A | Deductions and Reliefs | 81% | | See Annex A | Self Employed | 22% | | | SRP | State Pension | 11% | | | PENSION | Other Pensions | 22% | | | INCPROP | Property | 11% | | | INCBS | Bank and Building Society | 81% | | DIVIDENDS | Dividends | 81% | | | OTHERINV | Other Investment | 57% | |

| Composite Record Number | 14 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.35M - £1.4M | | | Grossing Factor | 396.61 | | | Number of original cases| 36 | |

| Breakdown Of Composite Record | Code | Description | % Of Record With Code | |-------------------------------|------|-------------|-----------------------| | Government Office Region | 2 | North West | 8% | | | 4 | East Midlands | 3% | | | 5 | West Midlands | 8% | | | 6 | East of England | 6% | | | 7 | London | 39% | | | 8 | South East | 17% | | | 9 | South West | 3% | | | 11 | Scotland | 14% | | | 13 | Address abroad | 3% |

| Industry Group | C | Manufacturing | 3% | | | D | Electricity, gas, steam and air conditioning supply | 3% | | | F | Construction | 3% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 11% | | | K | Financial and insurance activities | 36% | | | M | Professional, scientific and technical activities | 8% | | | O | Public administration and defence; compulsory social security | 3% | | | R | Arts, entertainment and recreation | 3% | | | 1500 | Other | 3% | | | 1600 | Those with any income from pensions | 19% | | | blank | Unknown | 8% |

| Income or Deductions status | Variable Name | Category | % Of Record With Code | |-----------------------------|---------------|----------|-----------------------| | N | Total Income | 100% | | | TOTTAX | Total Tax | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 94% | | See Annex A | Deductions and Reliefs | 61% | | See Annex A | Self Employed | 22% | | | SRP | State Pension | 14% | | | PENSION | Other Pensions | 19% | | | INCPROP | Property | 25% | | | INCBS | Bank and Building Society | 83% | | DIVIDENDS | Dividends | 69% | | | OTHERINV | Other Investment | 64% | | | Composite Record Number | 15 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.4M - £1.45M | | | Grossing Factor | 363.56 | | | Number of original cases| 33 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 9% | | | 4 | East Midlands | 3% | | | 5 | West Midlands | 3% | | | 6 | East of England | 24% | | | 7 | London | 36% | | | 8 | South East | 21% | | | 11 | Scotland | 3% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | C | Manufacturing | 9% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 21% | | I | Accommodation and food service activities | 3% | | K | Financial and insurance activities | 15% | | M | Professional, scientific and technical activities | 12% | | N | Administrative and support service activities | 3% | | Q | Human health and social work activities | 3% | | 1600 | Those with any income from pensions | 27% | | blank | Unknown | 6% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | TI | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 94% | | See Annex A | Deductions and Reliefs | 62% | | See Annex A | Self Employed | 30% | | See Annex A | Employed | 91% | | SRP | State Pension | 12% | | PENSION | Other Pensions | 27% | | INCPROP | Property | 15% | | INCBS | Bank and Building Society | 85% | | DIVIDENDS | Dividends | 73% | | OTHERINV | Other Investment | 49% |

| Composite Record Number | 16 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.45M - £1.5M | | | Grossing Factor | 198.3 | | | Number of original cases| 18 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 1 | North East | 6% | | | 2 | North West | 11% | | | 6 | East of England | 22% | | | 7 | London | 33% | | | 8 | South East | 17% | | | 11 | Scotland | 11% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | C | Manufacturing | 6% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 6% | | K | Financial and insurance activities | 33% | | M | Professional, scientific and technical activities | 6% | | R | Arts, entertainment and recreation | 11% | | 1600 | Those with any income from pensions | 33% | | blank | Unknown | 6% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | TI | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 100% | | See Annex A | Deductions and Reliefs | 89% | | See Annex A | Self Employed | 33% | | See Annex A | Employed | 100% | | SRP | State Pension | 17% | | PENSION | Other Pensions | 33% | | INCPROP | Property | 22% | | INCBS | Bank and Building Society | 100% | | DIVIDENDS | Dividends | 61% | | OTHERINV | Other Investment | 44% | | Composite Record Number | 17 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.5M - £1.6M | | | Grossing Factor | 462.71 | | | Number of original cases| 42 | |

| Breakdown Of Composite Record | Code | Code Description | % Of Record With Code | |-------------------------------|------|------------------|-----------------------| | Government Office Region | 2 | North West | 2% | | | 3 | Yorkshire & the Humber | 5% | | | 5 | West Midlands | 7% | | | 6 | East of England | 7% | | | 7 | London | 40% | | | 8 | South East | 26% | | | 9 | South West | 7% | | | 11 | Scotland | 2% | | | 12 | Northern Ireland | 2% |

| Industry Group | A | Agriculture, forestry and fishing | 2% | | | C | Manufacturing | 7% | | | E | Water supply; sewerage, waste management and remediation activities | 2% | | | F | Construction | 2% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 5% | | | H | Transport and storage | 2% | | | J | Information and communication | 2% | | | K | Financial and insurance activities | 40% | | | L | Real estate activities | 2% | | | M | Professional, scientific and technical activities | 5% | | | N | Administrative and support service activities | 2% | | | Q | Human health and social work activities | 2% | | | R | Arts, entertainment and recreation | 2% | | | 1600 | Those with any income from pensions | 17% | | | blank | Unknown | 5% |

| Income or Deductions status | Variable Name | Category | % Of Record With Code | |-----------------------------|---------------|----------|-----------------------| | TII | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 93% | | See Annex A | Deductions and Reliefs | 67% | | See Annex A | Self Employed | 41% | | See Annex A | Employed | 95% | | SRP | State Pension | 2% | | PENSION | Other Pensions | 17% | | INCPROP | Property | 26% | | INCBBS | Bank and Building Society | 76% | | DIVIDENDS | Dividends | 69% | | OTHERINV | Other Investment | 55% |

| Composite Record Number | 18 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.6M - £1.7M | | | Grossing Factor | 528.81 | | | Number of original cases| 48 | |

| Breakdown Of Composite Record | Code | Code Description | % Of Record With Code | |-------------------------------|------|------------------|-----------------------| | Government Office Region | 2 | North West | 2% | | | 3 | Yorkshire & the Humber | 2% | | | 5 | West Midlands | 2% | | | 6 | East of England | 2% | | | 7 | London | 6% | | | 8 | South East | 19% | | | 9 | South West | 4% | | | 10 | Wales | 2% | | | 11 | Scotland | 2% | | | 13 | Address abroad | 4% |

| Industry Group | C | Manufacturing | 2% | | | F | Construction | 4% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 6% | | | I | Accommodation and food service activities | 2% | | | J | Information and communication | 6% | | | K | Financial and insurance activities | 38% | | | M | Professional, scientific and technical activities | 10% | | | N | Administrative and support service activities | 2% | | | 1600 | Those with any income from pensions | 21% | | | blank | Unknown | 8% |

| Income or Deductions status | Variable Name | Category | % Of Record With Code | |-----------------------------|---------------|----------|-----------------------| | TII | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 98% | | See Annex A | Deductions and Reliefs | 73% | | See Annex A | Self Employed | 15% | | See Annex A | Employed | 98% | | SRP | State Pension | 2% | | PENSION | Other Pensions | 21% | | INCPROP | Property | 27% | | INCBBS | Bank and Building Society | 92% | | DIVIDENDS | Dividends | 79% | | OTHERINV | Other Investment | 50% | | Composite Record Number | 19 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.7M - £1.8M | | | Grossing Factor | 363.56 | | | Number of original cases| 33 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 6% | | | 4 | East Midlands | 3% | | | 5 | West Midlands | 6% | | | 6 | East of England | 6% | | | 7 | London | 36% | | | 8 | South East | 30% | | | 9 | South West | 3% | | | 11 | Scotland | 6% | | | 13 | Address abroad | 3% |

| Industry Group | C | Manufacturing | 3% | | | D | Electricity, gas, steam and air conditioning supply | 3% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 12% | | | J | Information and communication | 3% | | | K | Financial and insurance activities | 45% | | | L | Real estate activities | 3% | | | M | Professional, scientific and technical activities | 9% | | | N | Administrative and support service activities | 6% | | | 1600 | Those with any income from pensions | 9% | | | blank | Unknown | 6% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | H | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 97% | | TII | Investment Income | 100% | | See Annex A | Deductions and Reliefs | 54% | | See Annex A | Self Employed | 36% | | See Annex A | Employed | 57% | | SRP | State Pension | 0% | | PENSION | Other Pensions | 9% | | INCPROP | Property | 21% | | INCBBS | Bank and Building Society | 91% | | DIVIDENDS | Dividends | 61% | | OTHERINV | Other Investment | 58% |

| Composite Record Number | 20 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.8M - £1.9M | | | Grossing Factor | 330.51 | | | Number of original cases| 30 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 7% | | | 3 | Yorkshire & the Humber | 10% | | | 6 | East of England | 13% | | | 7 | London | 50% | | | 8 | South East | 20% |

| Industry Group | C | Manufacturing | 7% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 13% | | | J | Information and communication | 3% | | | K | Financial and insurance activities | 47% | | | M | Professional, scientific and technical activities | 10% | | | N | Administrative and support service activities | 3% | | | 1600 | Those with any income from pensions | 10% | | | blank | Unknown | 7% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | H | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 97% | | See Annex A | Deductions and Reliefs | 73% | | See Annex A | Self Employed | 37% | | See Annex A | Employed | 93% | | SRP | State Pension | 3% | | PENSION | Other Pensions | 7% | | INCPROP | Property | 23% | | INCBBS | Bank and Building Society | 93% | | DIVIDENDS | Dividends | 70% | | OTHERINV | Other Investment | 57% | | Composite Record Number | 21 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £1.9M - £2M | | | Grossing Factor | 306.61 | | | Number of original cases| 36 | |

| Breakdown Of Composite Record | Code | Description | % Of Record With Code | |-------------------------------|------|-------------|-----------------------| | Government Office Region | 2 | North West | 11% | | | 5 | West Midlands | 3% | | | 6 | East of England | 14% | | | 7 | London | 42% | | | 8 | South East | 22% | | | 9 | South West | 3% | | | 11 | Scotland | 3% | | | 13 | Address abroad | 3% |

| Industry Group | Code | Description | % Of Record With Code | |----------------|------|-------------|-----------------------| | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 8% | | I | Accommodation and food service activities | 3% | | J | Information and communication | 3% | | K | Financial and insurance activities | 33% | | L | Real estate activities | 6% | | M | Professional, scientific and technical activities | 14% | | R | Arts, entertainment and recreation | 11% | | 1600 | Those with any income from pensions | 8% | | blank | Unknown | 14% |

| Income or Deductions status | Variable Name | Category | % Of Record With Code | |-----------------------------|---------------|----------|-----------------------| | TOTTAX | Total Income | 100% | | TEI | Total Tax | 100% | | TII | Earned Income | 100% | | See Annex A | Investment Income | 97% | | See Annex A | Deductions and Reliefs | 69% | | See Annex A | Self Employed | 31% | | See Annex A | Employed | 89% | | SRP | State Pension | 6% | | PENSION | Other Pensions | 8% | | INCPROP | Property | 17% | | INCIBBS | Bank and Building Society | 89% | | DIVIDENDS | Dividends | 69% | | OTHERINV | Other Investment | 58% |

| Composite Record Number | 22 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £2M - £2.2M | | | Grossing Factor | 440.68 | | | Number of original cases| 40 | |

| Breakdown Of Composite Record | Code | Description | % Of Record With Code | |-------------------------------|------|-------------|-----------------------| | Government Office Region | 2 | North West | 8% | | | 3 | Yorkshire & the Humber | 3% | | | 5 | West Midlands | 3% | | | 6 | East of England | 10% | | | 7 | London | 43% | | | 8 | South East | 23% | | | 9 | South West | 3% | | | 10 | Wales | 3% | | | 11 | Scotland | 5% | | | 13 | Address abroad | 3% |

| Industry Group | Code | Description | % Of Record With Code | |----------------|------|-------------|-----------------------| | C | Manufacturing | 5% | | D | Electricity, gas, steam and air conditioning supply | 3% | | F | Construction | 3% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 13% | | J | Information and communication | 10% | | K | Financial and insurance activities | 25% | | M | Professional, scientific and technical activities | 10% | | N | Administrative and support service activities | 3% | | P | Education | 3% | | R | Arts, entertainment and recreation | 3% | | 1600 | Those with any income from pensions | 18% | | blank | Unknown | 8% |

| Income or Deductions status | Variable Name | Category | % Of Record With Code | |-----------------------------|---------------|----------|-----------------------| | TOTTAX | Total Income | 100% | | TEI | Total Tax | 100% | | TII | Earned Income | 100% | | See Annex A | Investment Income | 100% | | See Annex A | Deductions and Reliefs | 60% | | See Annex A | Self Employed | 28% | | See Annex A | Employed | 95% | | SRP | State Pension | 10% | | PENSION | Other Pensions | 18% | | INCPROP | Property | 18% | | INCIBBS | Bank and Building Society | 83% | | DIVIDENDS | Dividends | 75% | | OTHERINV | Other Investment | 50% | | Composite Record Number | 23 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £2.2M - £2.4M | | | Grossing Factor | 352.54 | | | Number of original cases| 32 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 9% | | | 4 | East Midlands | 9% | | | 6 | East of England | 6% | | | 7 | London | 41% | | | 8 | South East | 28% | | | 9 | South West | 3% | | | 11 | Scotland | 3% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | C | Manufacturing | 3% | | D | Electricity, gas, steam and air conditioning supply | 3% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 22% | | J | Accommodation and food service activities | 3% | | K | Financial and insurance activities | 19% | | L | Real estate activities | 3% | | M | Professional, scientific and technical activities | 9% | | R | Arts, entertainment and recreation | 6% | | S | Other service activities | 3% | | 1600 | Those with any income from pensions | 16% | | blank | Unknown | 6% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | N | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 100% | | See Annex A | Deductions and Reliefs | 66% | | See Annex A | Self Employed | 47% | | See Annex A | Employed | 97% | | SRP | State Pension | 16% | | PENSION | Other Pensions | 16% | | INCPROP | Property | 34% | | INCBSBS | Bank and Building Society | 97% | | DIVIDENDS | Dividends | 75% | | OTHERINV | Other Investment | 75% |

| Composite Record Number | 24 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £2.4M - £2.6M | | | Grossing Factor | 407.63 | | | Number of original cases| 37 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 1 | North East | 3% | | | 2 | North West | 5% | | | 3 | Yorkshire & the Humber | 5% | | | 4 | East Midlands | 5% | | | 5 | West Midlands | 5% | | | 6 | East of England | 8% | | | 7 | London | 46% | | | 8 | South East | 11% | | | 11 | Scotland | 3% | | | 12 | Northern Ireland | 3% | | | 13 | Address abroad | 5% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | C | Manufacturing | 3% | | F | Construction | 5% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 11% | | J | Accommodation and food service activities | 3% | | K | Financial and insurance activities | 35% | | M | Professional, scientific and technical activities | 5% | | N | Administrative and support service activities | 5% | | P | Education | 3% | | R | Arts, entertainment and recreation | 5% | | 1600 | Those with any income from pensions | 16% | | blank | Unknown | 8% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | N | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 95% | | See Annex A | Deductions and Reliefs | 70% | | See Annex A | Self Employed | 35% | | See Annex A | Employed | 97% | | SRP | State Pension | 5% | | PENSION | Other Pensions | 16% | | INCPROP | Property | 27% | | INCBSBS | Bank and Building Society | 84% | | DIVIDENDS | Dividends | 68% | | OTHERINV | Other Investment | 51% |

24 | Composite Record Number | 25 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £2.6M - £2.8M | | | Grossing Factor | 352.54 | | | Number of original cases| 32 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 1 | North East | 3% | | | 4 | East Midlands | 6% | | | 6 | East of England | 9% | | | 7 | London | 50% | | | 8 | South East | 19% | | | 9 | South West | 3% | | | 11 | Scotland | 3% | | | 12 | Northern Ireland | 3% | | | 13 | Address abroad | 3% | | Industry Group | B | Mining and quarrying | 3% | | | F | Construction | 6% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 6% | | | I | Accommodation and food service activities | 3% | | | K | Financial and insurance activities | 47% | | | M | Professional, scientific and technical activities | 6% | | | N | Administrative and support service activities | 3% | | | R | Arts, entertainment and recreation | 3% | | | S | Other service activities | 3% | | | 1500 | Other | 3% | | | 1600 | Those with any income from pensions | 13% | | | blank | Unknown | 3% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TI | Total Income | 100% | | | TOTTAX | Total Tax | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 94% | | | See Annex A | Deductions and Reliefs | 69% | | | See Annex A | Self Employed | 19% | | | SRP | State Pension | 100% | | | PENSION | Other Pensions | 13% | | | INCPROP | Property | 22% | | | INCBSBS | Bank and Building Society | 78% | | | DIVIDENDS | Dividends | 63% | | | OTHERINV | Other Investment | 50% |

| Composite Record Number | 26 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 103 | | | Income | £2.8M - £3M | | | Grossing Factor | 165.25 | | | Number of original cases| 15 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 7% | | | 3 | Yorkshire & the Humber | 7% | | | 4 | East Midlands | 7% | | | 6 | East of England | 7% | | | 7 | London | 60% | | | 8 | South East | 13% | | Industry Group | F | Construction | 7% | | | H | Transport and storage | 7% | | | J | Information and communication | 7% | | | K | Financial and insurance activities | 27% | | | M | Professional, scientific and technical activities | 20% | | | R | Arts, entertainment and recreation | 7% | | | 1600 | Those with any income from pensions | 20% | | | blank | Unknown | 7% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TI | Total Income | 100% | | | TOTTAX | Total Tax | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 93% | | | See Annex A | Deductions and Reliefs | 60% | | | See Annex A | Self Employed | 40% | | | SRP | State Pension | 13% | | | PENSION | Other Pensions | 20% | | | INCPROP | Property | 20% | | | INCBSBS | Bank and Building Society | 67% | | | DIVIDENDS | Dividends | 60% | | | OTHERINV | Other Investment | 53% | | Composite Record Number | 27 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | Stratum | 103 | | Income | £3M - £3.5M | | Grossing Factor | 363.56 | | Number of original cases| 33 |

| Breakdown Of Composite Record | Code | Description | % Of Record With Code | |-------------------------------|------|-------------|-----------------------| | Government Office Region | 1 | North East | 3% | | | 2 | North West | 6% | | | 3 | Yorkshire & the Humber | 3% | | | 4 | East Midlands | 3% | | | 6 | East of England | 3% | | | 7 | London | 48% | | | 8 | South East | 27% | | | 9 | South West | 3% | | | 13 | Address abroad | 3% |

| Industry Group | C | Manufacturing | 3% | | | F | Construction | 6% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 9% | | | H | Transport and storage | 3% | | | J | Information and communication | 3% | | | K | Financial and insurance activities | 27% | | | L | Real estate activities | 6% | | | M | Professional, scientific and technical activities | 3% | | | N | Administrative and support service activities | 3% | | | Q | Human health and social work activities | 3% | | | R | Arts, entertainment and recreation | 9% | | | 1600 | Those with any income from pensions | 18% | | | blank | Unknown | 6% |

| Income or Deductions status | Variable Name | Category | % Of Record With Code | |-----------------------------|---------------|----------|-----------------------| | | TOTTAX | Total Income | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 94% | | | See Annex A | Deductions and Reliefs | 70% | | | See Annex A | Self Employed | 30% | | | See Annex A | Employed | 100% | | | SRP | State Pension | 15% | | | PENSION | Other Pensions | 18% | | | INCPROP | Property | 24% | | | INCBBS | Bank and Building Society | 88% | | | DIVIDENDS | Dividends | 82% | | | OTHERINV | Other Investment | 67% |

| Composite Record Number | 28 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | Stratum | 103 | | Income | £3.5M - £4M | | Grossing Factor | 341.52 | | Number of original cases| 31 |

| Breakdown Of Composite Record | Code | Description | % Of Record With Code | |-------------------------------|------|-------------|-----------------------| | Government Office Region | 1 | North East | 3% | | | 2 | North West | 10% | | | 4 | East Midlands | 6% | | | 5 | West Midlands | 13% | | | 6 | East of England | 3% | | | 7 | London | 39% | | | 8 | South East | 19% | | | 11 | Scotland | 3% | | | 13 | Address abroad | 3% |

| Industry Group | F | Construction | 3% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 3% | | | J | Information and communication | 13% | | | K | Financial and insurance activities | 29% | | | M | Professional, scientific and technical activities | 6% | | | N | Administrative and support service activities | 6% | | | R | Arts, entertainment and recreation | 6% | | | 1500 | Other | 3% | | | 1600 | Those with any income from pensions | 13% | | | blank | Unknown | 16% |

| Income or Deductions status | Variable Name | Category | % Of Record With Code | |-----------------------------|---------------|----------|-----------------------| | | TOTTAX | Total Income | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 94% | | | See Annex A | Deductions and Reliefs | 74% | | | See Annex A | Self Employed | 29% | | | See Annex A | Employed | 94% | | | SRP | State Pension | 6% | | | PENSION | Other Pensions | 13% | | | INCPROP | Property | 39% | | | INCBBS | Bank and Building Society | 81% | | | DIVIDENDS | Dividends | 77% | | | OTHERINV | Other Investment | 52% | | Composite Record Number | Source: SA | |-------------------------|-----------| | Gender | Male | | Stratum | 103 | | Income | £4M - £4.5M | | Grossing Factor | 106.3 | | Number of original cases| 18 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 6% | | | 4 | East Midlands | 6% | | | 6 | East of England | 6% | | | 7 | London | 72% | | | 8 | South East | 6% | | | 11 | Scotland | 6% | | Industry Group | A | Agriculture, forestry and fishing | 6% | | | B | Mining and quarrying | 6% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 6% | | | H | Transport and storage | 6% | | | K | Financial and insurance activities | 28% | | | L | Real estate activities | 6% | | | R | Arts, entertainment and recreation | 11% | | | 1600 | Those with any income from pensions | 11% | | | blank | Unknown | 22% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TI | Total Income | 100% | | | TOTTAX | Total Tax | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 94% | | | See Annex A | Deductions and Reliefs | 89% | | | See Annex A | Self Employed | 33% | | | See Annex A | Employed | 94% | | | SRP | State Pension | 6% | | | PENSION | Other Pensions | 11% | | | INCPROP | Property | 28% | | | INCBS | Bank and Building Society | 94% | | | DIVIDENDS | Dividends | 78% | | | OTHERINV | Other Investment | 61% |

| Composite Record Number | Source: SA | |-------------------------|-----------| | Gender | Male | | Stratum | 103 | | Income | Over £4.5M | | Grossing Factor | 451.69 | | Number of original cases| 41 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 7% | | | 3 | Yorkshire & the Humber | 10% | | | 4 | East Midlands | 5% | | | 5 | West Midlands | 2% | | | 6 | East of England | 2% | | | 7 | London | 46% | | | 8 | South East | 15% | | | 9 | South West | 5% | | | 11 | Scotland | 5% | | | 13 | Address abroad | 2% | | Industry Group | A | Agriculture, forestry and fishing | 2% | | | B | Mining and quarrying | 2% | | | C | Manufacturing | 5% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 15% | | | J | Information and communication | 2% | | | K | Financial and insurance activities | 27% | | | M | Professional, scientific and technical activities | 7% | | | P | Education | 2% | | | R | Arts, entertainment and recreation | 2% | | | 1600 | Those with any income from pensions | 24% | | | blank | Unknown | 10% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TI | Total Income | 100% | | | TOTTAX | Total Tax | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 95% | | | See Annex A | Deductions and Reliefs | 68% | | | See Annex A | Self Employed | 44% | | | See Annex A | Employed | 85% | | | SRP | State Pension | 17% | | | PENSION | Other Pensions | 24% | | | INCPROP | Property | 24% | | | INCBS | Bank and Building Society | 88% | | | DIVIDENDS | Dividends | 81% | | | OTHERINV | Other Investment | 83% |

27 | Composite Record Number | 31 | Source: SA | |-------------------------|----|-----------| | Gender | Female | | Stratum | 103 | | Income | £1M - £1.2M | | Grossing Factor | 264.41 | | Number of original cases| 24 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 1 | North East | 8% | | | 3 | Yorkshire & the Humber | 4% | | | 6 | East of England | 17% | | | 7 | London | 33% | | | 8 | South East | 17% | | | 9 | South West | 13% | | | 10 | Wales | 4% | | | 11 | Scotland | 4% |

| Industry Group | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | C | Manufacturing | 8% | | F | Construction | 4% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 17% | | I | Accommodation and food service activities | 4% | | K | Financial and insurance activities | 13% | | L | Real estate activities | 4% | | N | Administrative and support service activities | 8% | | 1500 | Other | 4% | | 1600 | Those with any income from pensions | 29% | | blank | Unknown | 8% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | Total Income | TOTTAX | Total Tax | 100% | | Earned Income | TEI | 96% | | Investment Income | TII | 96% | | Deductions and Reliefs | See Annex A | 67% | | Self Employed | See Annex A | 17% | | Employed | See Annex A | 96% | | State Pension | SRP | 21% | | Other Pensions | PENSION | 25% | | Property | INCPROP | 29% | | Bank and Building Society | INCBSBS | 92% | | Dividends | DIVIDENDS | 75% | | Other Investment | OTHERINV | 50% |

| Composite Record Number | 32 | Source: SA | |-------------------------|----|-----------| | Gender | Female | | Stratum | 103 | | Income | £1.2M - £1.6M | | Grossing Factor | 253.39 | | Number of original cases| 23 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 3 | Yorkshire & the Humber | 17% | | | 5 | West Midlands | 4% | | | 6 | East of England | 13% | | | 7 | London | 43% | | | 8 | South East | 4% | | | 9 | South West | 9% | | | 11 | Scotland | 9% |

| Industry Group | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | C | Manufacturing | 9% | | F | Construction | 4% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 17% | | J | Information and communication | 4% | | K | Financial and insurance activities | 17% | | L | Real estate activities | 4% | | M | Professional, scientific and technical activities | 4% | | P | Education | 4% | | Q | Human health and social work activities | 4% | | 1500 | Other | 9% | | 1600 | Those with any income from pensions | 22% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | Total Income | TOTTAX | Total Tax | 100% | | Earned Income | TEI | 96% | | Investment Income | TII | 100% | | Deductions and Reliefs | See Annex A | 61% | | Self Employed | See Annex A | 17% | | Employed | See Annex A | 91% | | State Pension | SRP | 17% | | Other Pensions | PENSION | 22% | | Property | INCPROP | 30% | | Bank and Building Society | INCBSBS | 91% | | Dividends | DIVIDENDS | 91% | | Other Investment | OTHERINV | 61% | | Composite Record Number | 33 | Source: SA | |-------------------------|----|-----------| | Gender | Female | | Stratum | 103 | | Income | Over £1.6M | | Grossing Factor | 363.56 | | Number of original cases| 33 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 6% | | | 3 | Yorkshire & the Humber | 3% | | | 5 | West Midlands | 3% | | | 6 | East of England | 21% | | | 7 | London | 18% | | | 8 | South East | 27% | | | 9 | South West | 9% | | | 11 | Scotland | 6% | | | 13 | Address abroad | 6% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | A Agriculture, forestry and fishing | 3% | | C Manufacturing | 3% | | F Construction | 3% | | G Wholesale and retail trade; repair of motor vehicles and motor cycles | 15% | | J Information and communication | 6% | | K Financial and insurance activities | 18% | | L Real estate activities | 3% | | M Professional, scientific and technical activities | 6% | | N Administrative and support service activities | 3% | | P Education | 6% | | R Arts, entertainment and recreation | 3% | | S Other service activities | 6% | | 1500 Other | 3% | | 1600 Those with any income from pensions | 12% | | blank Unknown | 9% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | TI Total Income | 100% | | TOTTAX Total Tax | 100% | | TEI Earned Income | 100% | | TII Investment Income | 97% | | See Annex A Deductions and Reliefs | 64% | | See Annex A Self Employed | 21% | | See Annex A Employed | 97% | | SRP State Pension | 12% | | PENSION Other Pensions | 6% | | INCPROP Property | 42% | | INCBB Bank and Building Society | 88% | | DIVIDENDS Dividends | 85% | | OTHERINV Other Investment | 67% |

| Composite Record Number | 34 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | Stratum | 109 | | Income | £1M - £1.1M | | Grossing Factor | 495.94 | | Number of original cases| 44 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 5% | | | 3 | Yorkshire & the Humber | 2% | | | 5 | West Midlands | 2% | | | 6 | East of England | 18% | | | 7 | London | 48% | | | 8 | South East | 18% | | | 9 | South West | 7% | | | 11 | Scotland | 2% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | A Agriculture, forestry and fishing | 2% | | J Information and communication | 9% | | K Financial and insurance activities | 14% | | M Professional, scientific and technical activities | 66% | | 1600 Those with any income from pensions | 9% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | TI Total Income | 100% | | TOTTAX Total Tax | 100% | | TEI Earned Income | 100% | | TII Investment Income | 98% | | See Annex A Deductions and Reliefs | 96% | | See Annex A Self Employed | 98% | | See Annex A Employed | 41% | | SRP State Pension | 2% | | PENSION Other Pensions | 7% | | INCPROP Property | 9% | | INCBB Bank and Building Society | 75% | | DIVIDENDS Dividends | 73% | | OTHERINV Other Investment | 91% | | Composite Record Number | 35 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 109 | | | Income | £1.1M - £1.2M | | | Grossing Factor | 397.68 | | | Number of original cases| 35 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 1 | North East | 3% | | | 2 | North West | 3% | | | 3 | Yorkshire & the Humber | 9% | | | 5 | West Midlands | 6% | | | 6 | East of England | 20% | | | 7 | London | 29% | | | 8 | South East | 23% | | | 9 | South West | 3% | | | 13 | Address abroad | 6% |

| Industry Group | A | Agriculture, forestry and fishing | 6% | | | F | Construction | 6% | | | H | Transport and storage | 3% | | | K | Financial and insurance activities | 9% | | | L | Real estate activities | 3% | | | M | Professional, scientific and technical activities | 60% | | | N | Administrative and support service activities | 3% | | | 1500 | Other | 3% | | | 1600 | Those with any income from pensions | 3% | | | blank| Unknown | 6% |

| Income or Deductions status | Variable Name | Category | % Of Record | |------------------------------|---------------|----------|-------------| | | TOTTAX | Total Income | 100% | | | TEI | Earned Income | 94% | | | TII | Investment Income | 100% | | | See Annex A | Deductions and Reliefs | 83% | | | See Annex A | Self Employed | 89% | | | See Annex A | Employed | 31% | | | SRP | State Pension | 3% | | | PENSION | Other Pensions | 3% | | | INCPROP | Property | 40% | | | INCIBBS | Bank and Building Society | 86% | | | DIVIDENDS | Dividends | 83% | | | OTHERINV | Other Investment | 86% |

| Composite Record Number | 36 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 109 | | | Income | £1.2M - £1.3M | | | Grossing Factor | 215.88 | | | Number of original cases| 19 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 1 | North East | 21% | | | 6 | East of England | 5% | | | 7 | London | 58% | | | 8 | South East | 16% | | | 13 | Address abroad | 11% |

| Industry Group | C | Manufacturing | 5% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 5% | | | J | Information and communication | 5% | | | K | Financial and insurance activities | 11% | | | L | Real estate activities | 11% | | | M | Professional, scientific and technical activities | 63% |

| Income or Deductions status | Variable Name | Category | % Of Record | |------------------------------|---------------|----------|-------------| | | TOTTAX | Total Income | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 100% | | | See Annex A | Deductions and Reliefs | 79% | | | See Annex A | Self Employed | 95% | | | See Annex A | Employed | 32% | | | SRP | State Pension | 0% | | | PENSION | Other Pensions | 0% | | | INCPROP | Property | 26% | | | INCIBBS | Bank and Building Society | 79% | | | DIVIDENDS | Dividends | 84% | | | OTHERINV | Other Investment | 95% | | Composite Record Number | 37 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 109 | | | Income | £1.3M - £1.4M | | | Grossing Factor | 238.61 | | | Number of original cases| 21 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 3 | Yorkshire & the Humber | 5% | | | 6 | East of England | 14% | | | 7 | London | 43% | | | 8 | South East | 29% | | | 12 | Northern Ireland | 5% | | | 13 | Address abroad | 5% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 5% | | J | Information and communication | 5% | | K | Financial and insurance activities | 14% | | M | Professional, scientific and technical activities | 67% | | N | Administrative and support service activities | 5% | | 1500 | Other | 5% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | TI | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 95% | | TII | Investment Income | 100% | | See Annex A | Deductions and Reliefs | 91% | | See Annex A | Self Employed | 95% | | See Annex A | Employed | 43% | | SRP | State Pension | 0% | | PENSION | Other Pensions | 0% | | INCPRP | Property | 33% | | INCBBS | Bank and Building Society | 86% | | DIVIDENDS | Dividends | 76% | | OTHERINV | Other Investment | 81% |

| Composite Record Number | 38 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 109 | | | Income | £1.4M - £1.7M | | | Grossing Factor | 397.68 | | | Number of original cases| 35 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 9% | | | 6 | East of England | 6% | | | 7 | London | 34% | | | 8 | South East | 34% | | | 9 | South West | 3% | | | 11 | Scotland | 9% | | | 13 | Address abroad | 6% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | E | Water supply; sewerage, waste management and remediation activities | 3% | | F | Construction | 6% | | K | Financial and insurance activities | 14% | | M | Professional, scientific and technical activities | 57% | | Q | Human health and social work activities | 6% | | R | Arts, entertainment and recreation | 3% | | 1600 | Those with any income from pensions | 11% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | TI | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 97% | | TII | Investment Income | 100% | | See Annex A | Deductions and Reliefs | 91% | | See Annex A | Self Employed | 91% | | See Annex A | Employed | 54% | | SRP | State Pension | 3% | | PENSION | Other Pensions | 11% | | INCPRP | Property | 20% | | INCBBS | Bank and Building Society | 77% | | DIVIDENDS | Dividends | 66% | | OTHERINV | Other Investment | 91% | | Composite Record Number | 39 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | Stratum | 109 | | Income | £1.7M - £2M | | Grossing Factor | 352.23 | | Number of original cases| 31 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 6% | | | 3 | Yorkshire & the Humber | 3% | | | 5 | West Midlands | 3% | | | 6 | East of England | 6% | | | 7 | London | 61% | | | 8 | South East | 6% | | | 9 | South West | 3% | | | 11 | Scotland | 3% | | | 12 | Northern Ireland | 3% | | | 13 | Address abroad | 3% |

| Industry Group | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | A Agriculture, forestry and fishing | 3% | | G Wholesale and retail trade, repair of motor vehicles and motor cycles | 3% | | J Information and communication | 6% | | K Financial and insurance activities | 13% | | M Professional, scientific and technical activities | 61% | | R Arts, entertainment and recreation | 6% | | 1500 Other | 3% | | 1600 Those with any income from pensions | 3% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | TOTTAX | Total Income | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 100% | | See Annex A Deductions and Reliefs | 50% | | See Annex A Self Employed | 90% | | See Annex A Employed | 45% | | SRP | State Pension | 0% | | PENSION Other Pensions | 3% | | INCBS Bank and Building Society | 57% | | DIVIDENDS Dividends | 61% | | OTHERINV Other Investment | 74% |

| Composite Record Number | 40 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | Stratum | 109 | | Income | £2M - £2.5M | | Grossing Factor | 284.06 | | Number of original cases| 25 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 6 | East of England | 4% | | | 7 | London | 44% | | | 8 | South East | 28% | | | 9 | South West | 8% | | | 11 | Scotland | 4% | | | 12 | Northern Ireland | 4% | | | 13 | Address abroad | 8% |

| Industry Group | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | A Agriculture, forestry and fishing | 8% | | J Information and communication | 16% | | K Financial and insurance activities | 40% | | M Professional, scientific and technical activities | 24% | | R Arts, entertainment and recreation | 4% | | 1500 Other | 4% | | 1600 Those with any income from pensions | 4% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | TOTTAX | Total Income | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 96% | | See Annex A Deductions and Reliefs | 76% | | See Annex A Self Employed | 88% | | See Annex A Employed | 60% | | SRP | State Pension | 0% | | PENSION Other Pensions | 4% | | INCBS Bank and Building Society | 16% | | DIVIDENDS Dividends | 72% | | OTHERINV Other Investment | 68% | | Composite Record Number | 41 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 109 | | | Income | Over £2.5M | | | Grossing Factor | 227.25 | | | Number of original cases| 20 | |

**Breakdown Of Composite Record**

| Code | Description | % Of Record | |------|-------------|-------------| | 2 | North West | 5% | | 3 | Yorkshire & the Humber | 5% | | 7 | London | 60% | | 8 | South East | 15% | | 9 | South West | 5% | | 11 | Scotland | 5% | | 13 | Address abroad | 5% |

**Industry Group**

| Code | Description | % Of Record | |------|-------------|-------------| | A | Agriculture, forestry and fishing | 5% | | G | Wholesale and retail trade, repair of motor vehicles and motor cycles | 5% | | J | Transport and storage | 5% | | K | Information and communication | 5% | | M | Financial and insurance activities | 45% | | R | Professional, scientific and technical activities | 20% | | R | Arts, entertainment and recreation | 15% |

**Income or Deductions status**

| Variable Name | Category | % Of Record | |---------------|----------|-------------| | TI | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 100% | | See Annex A | Deductions and Reliefs | 85% | | See Annex A | Self Employed | 95% | | See Annex A | Employed | 45% | | SRP | State Pension | 0% | | PENSION | Other Pensions | 0% | | INCPRP | Property | 40% | | INCBBS | Bank and Building Society | 75% | | DIVIDENDS | Dividends | 85% | | OTHERINV | Other Investment | 90% |

______________________________________________________________________

| Composite Record Number | 42 | Source: SA | |-------------------------|----|-----------| | Gender | Female | | | Stratum | 109 | | | Income | Over £1M | | | Grossing Factor | 374.96 | | | Number of original cases| 33 | |

**Breakdown Of Composite Record**

| Code | Description | % Of Record | |------|-------------|-------------| | 2 | North West | 6% | | 3 | Yorkshire & the Humber | 3% | | 4 | East Midlands | 3% | | 6 | East of England | 3% | | 7 | London | 55% | | 8 | South East | 9% | | 9 | South West | 9% | | 11 | Scotland | 9% | | 13 | Address abroad | 3% |

**Industry Group**

| Code | Description | % Of Record | |------|-------------|-------------| | G | Wholesale and retail trade, repair of motor vehicles and motor cycles | 12% | | I | Accommodation and food service activities | 3% | | K | Financial and insurance activities | 9% | | M | Professional, scientific and technical activities | 24% | | Q | Human health and social work activities | 3% | | R | Arts, entertainment and recreation | 9% | | 1500 | Other | 21% | | 1600 | Those with any income from pensions | 6% | | blank | Unknown | 12% |

**Income or Deductions status**

| Variable Name | Category | % Of Record | |---------------|----------|-------------| | TI | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 88% | | TII | Investment Income | 94% | | See Annex A | Deductions and Reliefs | 73% | | See Annex A | Self Employed | 58% | | See Annex A | Employed | 61% | | SRP | State Pension | 6% | | PENSION | Other Pensions | 0% | | INCPRP | Property | 27% | | INCBBS | Bank and Building Society | 82% | | DIVIDENDS | Dividends | 88% | | OTHERINV | Other Investment | 82% | | Composite Record Number | 43 | Source: SA | |-------------------------|----|-----------| | Gender | Male & Female | | Stratum | 115 | | Income | Over £1M | | Grossing Factor | 168.33 | | Number of original cases| 16 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 13% | | | 4 | East Midlands | 6% | | | 7 | London | 44% | | | 8 | South East | 13% | | | 9 | South West | 6% | | | 11 | Scotland | 6% | | | 12 | Northern Ireland | 6% | | | 13 | Address abroad | 6% |

| Industry Group | J | Information and communication | 6% | | | K | Financial and insurance activities | 6% | | | L | Real estate activities | 6% | | | M | Professional, scientific and technical activities | 25% | | | N | Administrative and support service activities | 6% | | | R | Arts, entertainment and recreation | 19% | | | 1600 | Those with any income from pensions | 6% | | | blank | Unknown | 25% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TI | Total Income | 100% | | | TOTTAX | Total Tax | 100% | | | TEI | Earned Income | 94% | | | TII | Investment Income | 100% | | | See Annex A | Deductions and Reliefs | 100% | | | See Annex A | Self Employed | 81% | | | See Annex A | Employed | 88% | | | SRP | State Pension | 0% | | | PENSION | Other Pensions | 6% | | | INCPROP | Property | 31% | | | INCBS | Bank and Building Society | 88% | | | DIVIDENDS | Dividends | 81% | | | OTHERINV | Other Investment | 88% |

| Composite Record Number | 44 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | Stratum | 116 | | Income | £6M - £6.75M | | Grossing Factor | 30.74 | | Number of original cases| 26 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 4 | East Midlands | 4% | | | 6 | East of England | 8% | | | 7 | London | 62% | | | 8 | South East | 15% | | | 9 | South West | 8% | | | 13 | Address abroad | 4% |

| Industry Group | B | Mining and quarrying | 4% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 8% | | | J | Information and communication | 8% | | | K | Financial and insurance activities | 46% | | | M | Professional, scientific and technical activities | 4% | | | R | Arts, entertainment and recreation | 4% | | | 1600 | Those with any income from pensions | 12% | | | blank | Unknown | 15% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TI | Total Income | 100% | | | TOTTAX | Total Tax | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 100% | | | See Annex A | Deductions and Reliefs | 58% | | | See Annex A | Self Employed | 50% | | | See Annex A | Employed | 77% | | | SRP | State Pension | 8% | | | PENSION | Other Pensions | 12% | | | INCPROP | Property | 27% | | | INCBS | Bank and Building Society | 85% | | | DIVIDENDS | Dividends | 54% | | | OTHERINV | Other Investment | 77% | | Composite Record Number | 45 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 116 | | | Income | £6.75M - £7.5M | | | Grossing Factor | 48.66 | | | Number of original cases| 42 | |

| Breakdown Of Composite Record | Code | Description | % Of Record With Code | |-------------------------------|------|-------------|-----------------------| | Government Office Region | 2 | North West | 2% | | | 3 | Yorkshire & the Humber | 2% | | | 6 | East of England | 7% | | | 7 | London | 62% | | | 8 | South East | 17% | | | 9 | South West | 7% | | | 13 | Address abroad | 2% |

| Industry Group | Code | Description | % Of Record With Code | |----------------|------|-------------|-----------------------| | C | Manufacturing | 2% | | D | Electricity, gas, steam and air conditioning supply | 2% | | J | Information and communication | 12% | | K | Financial and insurance activities | 38% | | M | Professional, scientific and technical activities | 7% | | R | Arts, entertainment and recreation | 10% | | 1500 | Other | 5% | | 1600 | Those with any income from pensions | 10% | | blank | Unknown | 10% |

| Income or Deductions status | Variable Name | Category | % Of Record With Code | |-----------------------------|---------------|----------|-----------------------| | TOTTAX | Total Income | 100% | | TEI | Total Tax | 100% | | TII | Earned Income | 100% | | See Annex A | Deductions and Reliefs | 81% | | See Annex A | Self Employed | 62% | | See Annex A | Employed | 88% | | SRP | State Pension | 2% | | PENSION | Other Pensions | 10% | | INCPROP | Property | 29% | | INCORBS | Bank and Building Society | 86% | | DIVIDENDS | Dividends | 69% | | OTHERINV | Other Investment | 81% |

| Composite Record Number | 46 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 116 | | | Income | £7.5M - £8.25M | | | Grossing Factor | 47.29 | | | Number of original cases| 40 | |

| Breakdown Of Composite Record | Code | Description | % Of Record With Code | |-------------------------------|------|-------------|-----------------------| | Government Office Region | 2 | North West | 3% | | | 3 | Yorkshire & the Humber | 5% | | | 4 | East Midlands | 3% | | | 6 | East of England | 5% | | | 7 | London | 55% | | | 8 | South East | 23% | | | 9 | South West | 8% |

| Industry Group | Code | Description | % Of Record With Code | |----------------|------|-------------|-----------------------| | C | Manufacturing | 3% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 5% | | J | Information and communication | 5% | | K | Financial and insurance activities | 55% | | L | Real estate activities | 3% | | M | Professional, scientific and technical activities | 3% | | R | Arts, entertainment and recreation | 5% | | S | Other service activities | 3% | | 1600 | Those with any income from pensions | 8% | | blank | Unknown | 13% |

| Income or Deductions status | Variable Name | Category | % Of Record With Code | |-----------------------------|---------------|----------|-----------------------| | TOTTAX | Total Income | 100% | | TEI | Total Tax | 100% | | TII | Earned Income | 100% | | See Annex A | Deductions and Reliefs | 78% | | See Annex A | Self Employed | 60% | | See Annex A | Employed | 93% | | SRP | State Pension | 8% | | PENSION | Other Pensions | 8% | | INCPROP | Property | 23% | | INCORBS | Bank and Building Society | 80% | | DIVIDENDS | Dividends | 68% | | OTHERINV | Other Investment | 73% | | Composite Record Number | 47 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 116 | | | Income | £8.25M - £9M | | | Grossing Factor | 34.29 | | | Number of original cases| 29 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 3% | | | 3 | Yorkshire & the Humber | 3% | | | 5 | West Midlands | 7% | | | 6 | East of England | 3% | | | 7 | London | 59% | | | 8 | South East | 14% | | | 11 | Scotland | 10% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | C | Manufacturing | 3% | | D | Electricity, gas, steam and air conditioning supply | 3% | | J | Information and communication | 7% | | K | Financial and insurance activities | 41% | | L | Real estate activities | 3% | | N | Administrative and support service activities | 7% | | R | Arts, entertainment and recreation | 3% | | 1600 | Those with any income from pensions | 17% | | blank | Unknown | 10% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TOTTAX | Total Income | 100% | | | TEI | Total Tax | 100% | | | TII | Earned Income | 100% | | | See Annex A | Investment Income | 100% | | | See Annex A | Deductions and Reliefs | 79% | | | See Annex A | Self Employed | 62% | | | See Annex A | Employed | 72% | | | SRP | State Pension | 3% | | | PENSION | Other Pensions | 14% | | | INCROP | Property | 35% | | | INCORBS | Bank and Building Society | 86% | | | DIVIDENDS | Dividends | 79% | | | OTHERINV | Other Investment | 83% |

| Composite Record Number | 48 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 116 | | | Income | £9M - £10M | | | Grossing Factor | 39.02 | | | Number of original cases| 33 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 3% | | | 5 | West Midlands | 3% | | | 6 | East of England | 3% | | | 7 | London | 55% | | | 8 | South East | 21% | | | 9 | South West | 3% | | | 11 | Scotland | 6% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | B | Mining and quarrying | 3% | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 3% | | J | Information and communication | 3% | | K | Financial and insurance activities | 39% | | M | Professional, scientific and technical activities | 6% | | N | Administrative and support service activities | 3% | | R | Arts, entertainment and recreation | 9% | | 1600 | Other | 3% | | 1600 | Those with any income from pensions | 18% | | blank | Unknown | 12% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TOTTAX | Total Income | 100% | | | TEI | Total Tax | 100% | | | TII | Earned Income | 100% | | | See Annex A | Investment Income | 97% | | | See Annex A | Deductions and Reliefs | 85% | | | See Annex A | Self Employed | 52% | | | See Annex A | Employed | 94% | | | SRP | State Pension | 6% | | | PENSION | Other Pensions | 15% | | | INCROP | Property | 38% | | | INCORBS | Bank and Building Society | 91% | | | DIVIDENDS | Dividends | 79% | | | OTHERINV | Other Investment | 79% | | Composite Record Number | 50 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 116 | | | Income | £10M - £11M | | | Grossing Factor | 42.56 | | | Number of original cases| 36 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 4 | East Midlands | 3% | | | 5 | West Midlands | 6% | | | 6 | East of England | 28% | | | 7 | London | 25% | | | 8 | South East | 28% | | | 13 | Address abroad | 11% | | Industry Group | B | Mining and quarrying | 3% | | | E | Water supply; sewerage, waste management and remediation activities | 3% | | | F | Construction | 3% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 11% | | | J | Information and communication | 6% | | | K | Financial and insurance activities | 33% | | | M | Professional, scientific and technical activities | 8% | | | N | Administrative and support service activities | 3% | | | Q | Human health and social work activities | 3% | | | R | Arts, entertainment and recreation | 6% | | | 1600 | Those with any income from pensions | 14% | | | blank | Unknown | 8% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TOTTAX | Total Income | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 97% | | | See Annex A | Deductions and Reliefs | 75% | | | See Annex A | Self Employed | 39% | | | See Annex A | Employed | 78% | | | SRP | State Pension | 8% | | | PENSION | Other Pensions | 14% | | | INCPROP | Property | 22% | | | INCBBS | Bank and Building Society | 81% | | | DIVIDENDS | Dividends | 72% | | | OTHERINV | Other Investment | 78% |

| Composite Record Number | 50 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 116 | | | Income | £11M - £12M | | | Grossing Factor | 24.83 | | | Number of original cases| 21 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 3 | Yorkshire & the Humber | 5% | | | 4 | East Midlands | 5% | | | 6 | East of England | 5% | | | 7 | London | 57% | | | 8 | South East | 14% | | | 9 | South West | 10% | | | 11 | Scotland | 5% | | Industry Group | B | Mining and quarrying | 5% | | | C | Manufacturing | 5% | | | F | Construction | 5% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 10% | | | J | Information and communication | 5% | | | K | Financial and insurance activities | 24% | | | L | Real estate activities | 5% | | | M | Professional, scientific and technical activities | 10% | | | N | Administrative and support service activities | 5% | | | 1600 | Those with any income from pensions | 19% | | | blank | Unknown | 10% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TOTTAX | Total Income | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 100% | | | See Annex A | Deductions and Reliefs | 76% | | | See Annex A | Self Employed | 19% | | | See Annex A | Employed | 100% | | | SRP | State Pension | 5% | | | PENSION | Other Pensions | 19% | | | INCPROP | Property | 24% | | | INCBBS | Bank and Building Society | 76% | | | DIVIDENDS | Dividends | 91% | | | OTHERINV | Other Investment | 81% | | Composite Record Number | % | Source: SA | |-------------------------|---|-----------| | Gender | Male | | | Stratum | 116 | | | Income | £12M - £14M | | | Grossing Factor | 30.02 | | | Number of original cases| 33 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 3% | | | 3 | Yorkshire & the Humber | 2% | | | 4 | East Midlands | 6% | | | 5 | West Midlands | 6% | | | 6 | East of England | 6% | | | 7 | London | 58% | | | 8 | South East | 6% | | | 9 | South West | 9% | | | 13 | Address abroad | 3% |

| Industry Group | C | Manufacturing | 9% | | | F | Construction | 3% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 3% | | | K | Financial and insurance activities | 24% | | | L | Real estate activities | 9% | | | M | Professional, scientific and technical activities | 18% | | | N | Administrative and support service activities | 3% | | | R | Arts, entertainment and recreation | 6% | | | 1600 | Those with any income from pensions | 12% | | | blank | Unknown | 12% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-------------------------------|---------------|----------|-------------| | | TI Total Income | 100% | | | TOTTAX Total Tax | 100% | | | TEI Earned Income | 100% | | | TII Investment Income | 91% | | | See Annex A Deductions and Reliefs | 67% | | | See Annex A Self Employed | 49% | | | See Annex A Employed | 91% | | | SRP State Pension | 9% | | | PENSION Other Pensions | 12% | | | INCPROP Property | 39% | | | INCBBS Bank and Building Society | 79% | | | DIVIDENDS Dividends | 76% | | | OTHERINV Other Investment | 70% |

| Composite Record Number | % | Source: SA | |-------------------------|---|-----------| | Gender | Male | | | Stratum | 116 | | | Income | £14M - £16M | | | Grossing Factor | 30.74 | | | Number of original cases| 26 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 5 | West Midlands | 4% | | | 6 | East of England | 4% | | | 7 | London | 50% | | | 8 | South East | 19% | | | 9 | South West | 4% | | | 11 | Scotland | 8% | | | 12 | Northern Ireland | 4% | | | 13 | Address abroad | 8% |

| Industry Group | C | Manufacturing | 4% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 15% | | | H | Transport and storage | 4% | | | K | Financial and insurance activities | 35% | | | L | Real estate activities | 4% | | | M | Professional, scientific and technical activities | 19% | | | R | Arts, entertainment and recreation | 4% | | | 1600 | Those with any income from pensions | 8% | | | blank | Unknown | 8% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-------------------------------|---------------|----------|-------------| | | TI Total Income | 100% | | | TOTTAX Total Tax | 100% | | | TEI Earned Income | 100% | | | TII Investment Income | 96% | | | See Annex A Deductions and Reliefs | 73% | | | See Annex A Self Employed | 62% | | | See Annex A Employed | 89% | | | SRP State Pension | 0% | | | PENSION Other Pensions | 8% | | | INCPROP Property | 35% | | | INCBBS Bank and Building Society | 77% | | | DIVIDENDS Dividends | 77% | | | OTHERINV Other Investment | 89% | | Composite Record Number | 54 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 116 | | | Income | £16M - £20M | | | Grossing Factor | 36.65 | | | Number of original cases| 31 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 16% | | | 3 | Yorkshire & the Humber | 6% | | | 4 | East Midlands | 3% | | | 5 | West Midlands | 3% | | | 6 | East of England | 10% | | | 7 | London | 48% | | | 8 | South East | 10% | | | 13 | Address abroad | 3% |

| Industry Group | C | Manufacturing | 3% | | | F | Construction | 3% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 6% | | | J | Information and communication | 3% | | | K | Financial and insurance activities | 32% | | | L | Real estate activities | 3% | | | M | Professional, scientific and technical activities | 10% | | | R | Arts, entertainment and recreation | 3% | | | 1500 | Other | 3% | | | 1600 | Those with any income from pensions | 23% | | | blank | Unknown | 10% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | H | Total Income | 100% | | | TOTTAX | Total Tax | 100% | | | TEI | Earned Income | 97% | | | TII | Investment Income | 100% | | | See Annex A | Deductions and Reliefs | 71% | | | See Annex A | Self Employed | 45% | | | See Annex A | Employed | 81% | | | SRP | State Pension | 10% | | | PENSION | Other Pensions | 23% | | | INCPROP | Property | 29% | | | INCBBS | Bank and Building Society | 94% | | | DIVIDENDS | Dividends | 65% | | | OTHERINV | Other Investment | 77% |

| Composite Record Number | 54 | Source: SA | |-------------------------|----|-----------| | Gender | Male | | | Stratum | 116 | | | Income | £20M - £25M | | | Grossing Factor | 28.38 | | | Number of original cases| 24 | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 3 | Yorkshire & the Humber | 8% | | | 5 | West Midlands | 4% | | | 6 | East of England | 4% | | | 7 | London | 46% | | | 8 | South East | 25% | | | 13 | Address abroad | 13% |

| Industry Group | C | Manufacturing | 4% | | | F | Construction | 8% | | | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 4% | | | J | Information and communication | 4% | | | K | Financial and insurance activities | 42% | | | N | Administrative and support service activities | 4% | | | 1600 | Those with any income from pensions | 21% | | | blank | Unknown | 13% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | H | Total Income | 100% | | | TOTTAX | Total Tax | 100% | | | TEI | Earned Income | 96% | | | TII | Investment Income | 100% | | | See Annex A | Deductions and Reliefs | 83% | | | See Annex A | Self Employed | 58% | | | See Annex A | Employed | 88% | | | SRP | State Pension | 8% | | | PENSION | Other Pensions | 17% | | | INCPROP | Property | 21% | | | INCBBS | Bank and Building Society | 83% | | | DIVIDENDS | Dividends | 67% | | | OTHERINV | Other Investment | 79% | | Composite Record Number | Sr | Source: | SA | |-------------------------|----|---------|----| | Gender | Male | | | | Stratum | 116 | | | | Income | £25M - £30M | | | | Grossing Factor | 20.1 | | | | Number of original cases| 17 | | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 6 | East of England | 6% | | | 7 | London | 59% | | | 8 | South East | 18% | | | 9 | South West | 12% | | | 13 | Address abroad | 6% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | G | Wholesale and retail trade; repair of motor vehicles and motor cycles | 12% | | K | Financial and insurance activities | 53% | | R | Arts, entertainment and recreation | 6% | | 1600 | Those with any income from pensions | 18% | | blank | Unknown | 12% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | TOTAX | Total Income | 100% | | TEI | Total Tax | 100% | | SRP | State Pension | 0% | | PENSION | Other Pensions | 18% | | INCPRP | Property | 41% | | INCBBS | Bank and Building Society | 82% | | DIVIDENDS | Dividends | 77% | | OTHERINV | Other Investment | 71% |

| Composite Record Number | Sr | Source: | SA | |-------------------------|----|---------|----| | Gender | Male | | | | Stratum | 116 | | | | Income | Over £30M | | | | Grossing Factor | 49.66 | | | | Number of original cases| 42 | | |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 2% | | | 4 | East Midlands | 2% | | | 5 | West Midlands | 2% | | | 7 | London | 60% | | | 8 | South East | 17% | | | 9 | South West | 10% | | | 13 | Address abroad | 7% |

| Industry Group | Code | Description | % Of Record | |----------------|------|-------------|-------------| | A | Agriculture, forestry and fishing | 2% | | B | Mining and quarrying | 2% | | C | Manufacturing | 7% | | F | Construction | 2% | | J | Information and communication | 10% | | K | Financial and insurance activities | 36% | | M | Professional, scientific and technical activities | 7% | | N | Administrative and support service activities | 7% | | Q | Human health and social work activities | 2% | | R | Arts, entertainment and recreation | 5% | | 1500 | Other | 2% | | 1600 | Those with any income from pensions | 10% | | blank | Unknown | 7% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | TOTAX | Total Income | 100% | | TEI | Total Tax | 100% | | SRP | State Pension | 0% | | PENSION | Other Pensions | 10% | | INCPRP | Property | 33% | | INCBBS | Bank and Building Society | 95% | | DIVIDENDS | Dividends | 79% | | OTHERINV | Other Investment | 86% | | Composite Record Number | 57 | Source: SA | |-------------------------|----|-----------| | Gender | Female | | Stratum | 116 | | Income | Over £1M | | Grossing Factor | 36.02 | | Number of original cases| 33 |

| Breakdown Of Composite Record | Code | Description | % Of Record With Code | |-------------------------------|------|-------------|-----------------------| | Government Office Region | 2 | North West | 6% | | | 4 | East Midlands | 3% | | | 7 | London | 58% | | | 8 | South East | 18% | | | 9 | South West | 6% | | | 10 | Wales | 3% | | | 11 | Scotland | 3% | | | 13 | Address abroad | 3% |

| Industry Group | Code | Description | % Of Record With Code | |-------------------------------|------|-------------|-----------------------| | A | Agriculture, forestry and fishing | 3% | | F | Construction | 3% | | G | Wholesale and retail trade, repair of motor vehicles and motor cycles | 6% | | H | Transport and storage | 3% | | J | Information and communication | 3% | | K | Financial and insurance activities | 24% | | L | Real estate activities | 3% | | M | Professional, scientific and technical activities | 15% | | N | Administrative and support service activities | 6% | | P | Education | 3% | | R | Arts, entertainment and recreation | 6% | | 1500 | Other | 6% | | 1600 | Those with any income from pensions | 12% | | blank | Unknown | 6% |

| Income or Deductions status | Variable Name | Category | % Of Record With Code | |-----------------------------|---------------|----------|-----------------------| | TOTAX | Total Income | 100% | | TEI | Earned Income | 97% | | TII | Investment Income | 97% | | See Annex A | Deductions and Reliefs | 73% | | See Annex A | Self Employed | 61% | | See Annex A | Employed | 76% | | SRP | State Pension | 12% | | PENSION | Other Pensions | 9% | | INCROP | Property | 33% | | INCBBS | Bank and Building Society | 82% | | DIVIDENDS | Dividends | 79% | | OTHERINV | Other Investment | 73% |

| Composite Record Number | 58 | Source: SA Non-TP | |-------------------------|----|-------------------| | Gender | Male & Female | | Stratum | 109 | | Income | Over £500k | | Grossing Factor | 22.72 | | Number of original cases| 2 |

| Breakdown Of Composite Record | Code | Description | % Of Record With Code | |-------------------------------|------|-------------|-----------------------| | Government Office Region | 4 | East Midlands | 50% | | | 7 | London | 50% |

| Industry Group | Code | Description | % Of Record With Code | |-------------------------------|------|-------------|-----------------------| | M | Professional, scientific and technical activities | 50% | | P | Education | 50% |

| Income or Deductions status | Variable Name | Category | % Of Record With Code | |-----------------------------|---------------|----------|-----------------------| | TOTAX | Total Income | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 100% | | See Annex A | Deductions and Reliefs | 100% | | See Annex A | Self Employed | 100% | | See Annex A | Employed | 0% | | SRP | State Pension | 0% | | PENSION | Other Pensions | 0% | | INCROP | Property | 50% | | INCBBS | Bank and Building Society | 100% | | DIVIDENDS | Dividends | 0% | | OTHERINV | Other Investment | 100% | | Composite Record Number | Source: SA Non-TF | |-------------------------|------------------| | Gender | Male & Female | | Stratum | 115+116 | | Income | Over £1M | | Grossing Factor | 32.74 | | Number of original cases| 4 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 2 | North West | 25% | | | 7 | London | 50% | | | 12 | Northern Ireland | 25% | | Industry Group | F | Construction | 50% | | | K | Financial and insurance activities | 25% | | | L | Real estate activities | 25% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TI | Total Income | 100% | | | TOTTAX | Total Tax | 0% | | | TEI | Earned Income | 68% | | | TII | Investment Income | 100% | | | See Annex A | Deductions and Reliefs | 100% | | | See Annex A | Self Employed | 100% | | | See Annex A | Employed | 36% | | | SRP | State Pension | 0% | | | PENSION | Other Pensions | 0% | | | INCPROP | Property | 64% | | | INCBS | Bank and Building Society | 68% | | | DIVIDENDS | Dividends | 68% | | | OTHERINV | Other Investment | 100% |

| Composite Record Number | Source: NPS | |-------------------------|-------------| | Gender | Male | | Stratum | 210 | | Income | Over £770k | | Grossing Factor | 218.62 | | Number of original cases| 2 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 3 | Yorkshire & the Humber | 50% | | | 7 | London | 50% | | Industry Group | G | Wholesale and retail trade: repair of motor vehicles and motor cycles | 50% | | | K | Financial and insurance activities | 50% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TI | Total Income | 100% | | | TOTTAX | Total Tax | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 100% | | | See Annex A | Deductions and Reliefs | 100% | | | See Annex A | Self Employed | 100% | | | See Annex A | Employed | 100% | | | SRP | State Pension | 0% | | | PENSION | Other Pensions | 0% | | | INCPROP | Property | 0% | | | INCBS | Bank and Building Society | 0% | | | DIVIDENDS | Dividends | 0% | | | OTHERINV | Other Investment | 0% |

| Composite Record Number | Source: NPS | |-------------------------|-------------| | Gender | Male | | Stratum | 214 | | Income | Over £200k | | Grossing Factor | 221.21 | | Number of original cases| 2 |

| Breakdown Of Composite Record | Code | Description | % Of Record | |-------------------------------|------|-------------|-------------| | Government Office Region | 1 | North East | 50% | | | 7 | London | 50% | | Industry Group | C | Manufacturing | 50% | | | Q | Human health and social work activities | 50% |

| Income or Deductions status | Variable Name | Category | % Of Record | |-----------------------------|---------------|----------|-------------| | | TI | Total Income | 100% | | | TOTTAX | Total Tax | 100% | | | TEI | Earned Income | 100% | | | TII | Investment Income | 100% | | | See Annex A | Deductions and Reliefs | 100% | | | See Annex A | Self Employed | 100% | | | See Annex A | Employed | 100% | | | SRP | State Pension | 0% | | | PENSION | Other Pensions | 0% | | | INCPROP | Property | 0% | | | INCBS | Bank and Building Society | 0% | | | DIVIDENDS | Dividends | 0% | | | OTHERINV | Other Investment | 0% | | Composite Record Number | 62 | Source: NPS | |-------------------------|----|-------------| | Gender | Male | | | Stratum | 216 | | | Income | Over £1M | | | Grossing Factor | 245.67 | | | Number of original cases| 10 | |

**Breakdown Of Composite Record**

| Code | Description | % Of Record | |------|-------------|-------------| | 4 | East Midlands | 10% | | 6 | East of England | 20% | | 7 | London | 50% | | 8 | South East | 10% | | 13 | Address abroad | 10% |

**Industry Group**

| Code | Description | % Of Record | |------|-------------|-------------| | J | Information and communication | 10% | | K | Financial and insurance activities | 60% | | M | Professional, scientific and technical activities | 10% | | 1600 | Those with any income from pensions | 10% |

**Income or Deductions status**

| Variable Name | Category | % Of Record | |---------------|----------|-------------| | TI | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 100% | | See Annex A | Deductions and Reliefs | 90% | | See Annex A | Self Employed | 0% | | See Annex A | Employed | 100% | | SRP | State Pension | 0% | | PENSION | Other Pensions | 10% | | INCPROP | Property | 0% | | INCBS | Bank and Building Society | 100% | | DIVIDENDS | Dividends | 20% | | OTHERINV | Other Investment | 0% |

______________________________________________________________________

| Composite Record Number | 63 | Source: NPS | |-------------------------|----|-------------| | Gender | Female | | | Stratum | 232 | | | Income | Over £590k | | | Grossing Factor | 48.46 | | | Number of original cases| 2 | |

**Breakdown Of Composite Record**

| Code | Description | % Of Record | |------|-------------|-------------| | 7 | London | 50% | | 8 | South East | 50% |

**Industry Group**

| Code | Description | % Of Record | |------|-------------|-------------| | K | Financial and insurance activities | 50% | | R | Arts, entertainment and recreation | 50% |

**Income or Deductions status**

| Variable Name | Category | % Of Record | |---------------|----------|-------------| | TI | Total Income | 100% | | TOTTAX | Total Tax | 100% | | TEI | Earned Income | 100% | | TII | Investment Income | 50% | | See Annex A | Deductions and Reliefs | 100% | | See Annex A | Self Employed | 0% | | See Annex A | Employed | 100% | | SRP | State Pension | 0% | | PENSION | Other Pensions | 0% | | INCPROP | Property | 0% | | INCBS | Bank and Building Society | 50% | | DIVIDENDS | Dividends | 50% | | OTHERINV | Other Investment | 0% |

Source: Survey of Personal Incomes 2009-10

Notes on Annex B:

1. Some self employed individuals do not have self employed income
2. Industry categories are based on UK Standard Industrial Classification (SIC) code 2007
3. SA Non-TP represents non taxpayers from self assessment data
4. NPS (National Insurance and Pay As You Earn Service) represents taxpayers from PAYE data.
5. For more details on these composition variables, please refer to Annex A above.

## Annex C

### INCOME TAX PERSONAL ALLOWANCES AND RELIEFS, 1990-91 TO 2012-13

| Financial years | Non-aged allowances | Aged allowances | Income limit (3) | |-----------------|---------------------|-----------------|-----------------| | | Personal | Married couple's | 65-74 | 75+ | 65-74 | 75+ | 65-74 | 75+ | | 1990-91 | 3,005 | 1,720 | 1,080 | 3,670 | 2,145 | 2,185 | 12,300 | | 1991-92 | 3,295 | 1,720 | 1,080 | 4,020 | 2,355 | 2,395 | 13,500 | | 1992-93 | 3,445 | 1,720 | 1,080 | 4,200 | 2,465 | 2,505 | 14,200 | | 1993-94 | 3,445 | 1,720 (4) | 1,200 | 4,200 | 2,465 | 2,505 | 14,200 | | 1994-95 | 3,445 | 1,720 (4) | 1,200 | 4,200 | 2,465 | 2,505 | 14,200 | | 1995-96 | 3,525 | 1,720 (5) | 1,200 | 4,630 | 2,995 (5) | 3,035 (5) | 14,600 | | 1996-97 | 3,765 | 1,790 (5) | 1,250 | 4,910 | 3,115 (5) | 3,155 (5) | 15,200 | | 1997-98 | 4,045 | 1,630 (5) | 1,280 | 5,220 | 3,185 (5) | 3,225 (5) | 15,600 | | 1998-99 | 4,195 | 1,900 (5) | 1,330 | 5,410 | 3,305 (5) | 3,345 (5) | 16,200 | | 1999-2000 | 4,335 | 1,970 (6) | 1,380 | 5,720 | 5,125 (6) | 5,195 (6) | 16,800 | | 2000-01 | 4,385 | - | 1,400 | 5,790 | 5,185 (6,7) | 5,255 (6,7) | 17,000 | | 2001-02 | 4,535 | - | 1,450 | 5,990 | 5,365 (6,7) | 5,435 (6,7) | 17,600 | | 2002-03 | 4,615 | - | 1,480 | 6,100 | 5,465 (6,7) | 5,535 (6,7) | 17,900 | | 2003-04 | 4,615 | - | 1,510 | 6,610 | 5,565 (6,7) | 5,635 (6,7) | 18,300 | | 2004-05 | 4,745 | - | 1,560 | 6,830 | 5,725 (6,7) | 5,795 (6,7) | 18,900 | | 2005-06 | 4,895 | - | 1,610 | 7,090 | 5,905 (6,7) | 5,975 (6,7) | 19,500 | | 2006-07 | 5,035 | - | 1,660 | 7,280 | 6,065 (6,7) | 6,135 (6,7) | 20,100 | | 2007-08 | 5,225 | - | 1,730 | 7,550 | 6,285 (6,7) | 6,365 (6,7) | 20,900 | | 2008-09 | 6,035 | - | 1,800 | 9,030 | 6,535 (6,7) | 6,625 (6,7) | 21,800 | | 2009-10 | 6,475 | - | 1,890 | 9,490 | 6,940 - (6,7) | 6,965 (6,7) | 22,900 | | 2010-11 | 6,475 | - | 1,890 | 9,490 | 6,940 - (6,7) | 6,965 (6,7) | 22,900 | | 2011-12 | 7,475 | - | 1,980 | 9,940 | 10,090 - (6,7) | 7,295 (6,7) | 24,000 | | 2012-13 | 8,105 | - | 2,100 | 10,500 | 10,660 - (6,7) | 7,705 (6,7) | 25,400 |

Table updated March 2012

(1) Given in addition to the personal allowance to married couples. The additional personal allowance and the widow’s bereavement allowance have the same value as the married couple’s allowance.

(2) Married couples where both spouses are blind get double the single amount.

(3) Where an individual’s income exceeds the income limit, their personal allowance is reduced by £1 for every £2 above the income limit.

(4) Allowance available at a flat rate of 20%.

(5) Allowance available at a flat rate of 15%.

(6) Allowance available at a flat rate of 10%.

(7) At least one of the partners must have been born before 6 April 1935. Notes on personal allowances

1. Nearly everyone who lives in the UK is entitled to an Income Tax Personal Allowance (called single allowance before the introduction of independent taxation in 1990-91). The personal allowance is an amount you can receive without having to pay any tax and can be set against any type of income. Where an individual's total income is less than the allowance, their tax liability is reduced to nil. However any unused part of the personal allowance cannot be transferred to any other person.

2. Up to 1989-90, the married allowance was given to married men instead of a single allowance. With the introduction of independent taxation in 1990-91, each partner of the married couple is entitled to a personal allowance and one of them to an additional allowance called married couple's allowance. In the year of marriage the allowance is reduced by one twelfth for each complete month (beginning on the sixth day of each calendar month) prior to the date of marriage. The married couple's allowance, and allowances linked to it, i.e. the additional personal allowance and the widow's bereavement allowance, were restricted to 20 percent in 1994-95, 15 percent between 1995-96 and 1998-99 and 10 percent onwards. The amounts for the age related MCA in 1999-2000 were increased so that the value of this allowance was protected for people born before 5th April 1935. From April 2000, the MCA for people born after 5 April 1935 has been withdrawn.

3. The amount of the personal allowance (single allowance before 1989-90) depends on the age of the individual taxpayer. The amount of the married couple's allowance (married allowance before 1989-90) depends on the age of the elder of the husband or wife. The maximum values of these age-related allowances will be given provided the individual taxpayer's total income is below the income limit shown. For incomes in excess of the limit, the allowance is reduced by £1 for each additional £2 of income (the marginal fraction was 2/3 from 1975-76 to 1988-89) until the basic levels of the personal and married couple's allowances are reached.

4. The additional personal allowance may be claimed by a single person who has a child resident with him or her during the year, or by a married man with children if his wife is totally incapacitated. From April 1997 it may also be claimed by married women with children if the husband is totally incapacitated. From April 2000, the additional personal allowance has been withdrawn.

5. Widow's bereavement allowance is due to a widow in the year of her husband's death and in the following year provided the widow has not remarried before the beginning of that year. This allowance has been withdrawn for deaths occurring after 5 April 2000.

6. You can claim the blind person's allowance if you are registered as blind within a local authority in England or Wales or live in Scotland or Northern Ireland and are unable to perform any work for which eyesight is essential. Surplus blind person's allowance may be transferred to a husband or wife.

## Annex D

### RATES OF INCOME TAX: 1990-91 TO 2012-13

| Year | Lower rate | Basic rate | Higher rate | |--------|------------|------------|-------------| | 1990-91 | 1-2,000 | 1-20,700 | Over 20,700 | | 1991-92 | 1-2,000 | 1-23,700 | Over 23,700 | | 1992-93 | 1-2,000 | 2,001-23,700 | Over 23,700 | | 1993-94 | 1-2,500 | 2,501-23,700 | Over 23,700 | | 1994-95 | 1-3,000 | 3,001-23,700 | Over 23,700 | | 1995-96 | 1-3,200 | 3,201-24,300 | Over 24,300 | | 1996-97 | 1-3,900 | 3,901-25,500 | Over 25,500 | | 1997-98 | 1-4,100 | 4,101-26,100 | Over 26,100 | | 1998-99 | 1-4,300 | 4,301-27,100 | Over 27,100 | | 1999-2000 | 1-1,500 | 1,501-28,000 | Over 28,000 | | 2000-01 | 1-1,520 | 1,521-28,400 | Over 28,400 | | 2001-02 | 1-1,880 | 1,881-29,400 | Over 29,400 | | 2002-03 | 1-1,920 | 1,921-29,900 | Over 29,900 | | 2003-04 | 1-1,960 | 1,961-30,500 | Over 30,500 | | 2004-05 | 1-2,020 | 2,021-31,400 | Over 31,400 |

### Tax Rates

| Year | Bands of taxable income(1) | Rate of tax | Bands of taxable income(1) | Rate of tax | Bands of taxable income(1) | Rate of tax | |--------|-----------------------------|-------------|-----------------------------|-------------|-----------------------------|-------------| | 2005-06 | | | | | | | | | Starting rate | | | | | | | | 1-2,090 | 10 | | | | | | | Basic rate | | | | | | | | 2,091-32,400 | 22 (5) | | | | | | | Higher rate | | | | | | | | Over 32,400 | 40 (6) | | | | | | 2006-07 | | | | | | | | | Starting rate | | | | | | | | 1-2,150 | 10 | | | | | | | Basic rate | | | | | | | | 2,151-33,300 | 22 (5) | | | | | | | Higher rate | | | | | | | | Over 33,300 | 40 (6) | | | | | | 2007-08 | | | | | | | | | Starting rate | | | | | | | | 1-2,230 | 10 | | | | | | | Basic rate | | | | | | | | 2,231-34,600 | 22 (5) | | | | | | | Higher rate | | | | | | | | Over 34,600 | 40 (6) | | | | | | 2008-09 | | | | | | | | | Basic rate (7) | | | | | | | | 1-34,800 | 20 (8) | | | | | | | Higher rate | | | | | | | | Over 34,800 | 40 (6) | | | | | | 2009-10 | | | | | | | | | Basic rate (7) | | | | | | | | 1-37,400 | 20 (8) | | | | | | | Higher rate | | | | | | | | Over 37,400 | 40 (6) | | | | | | 2010-11 | | | | | | | | | Basic rate (7) | | | | | | | | 1-37,400 | 20 (8) | | | | | | | Higher rate | | | | | | | | Over 37,400 | 40 (6) | | | | | | 2011-12 | | | | | | | | | Basic rate (7) | | | | | | | | 1-35,000 | 20 (8) | | | | | | | Higher rate | | | | | | | | Over 35,000 | 40 (6) | | | | | | 2012-13 | | | | | | | | | Basic rate (7) | | | | | | | | 1-34,370 | 20 (8) | | | | | | | Higher rate | | | | | | | | Over 34,370 | 40 (6) | | | | |

### Starting rate for savings income

| Year | Bands of taxable income(1) | Rate of tax | |--------|-----------------------------|-------------| | 2008-09 | 2,320 | 10 | | 2009-10 | 2,440 | 10 | | 2010-11 | 2,440 | 10 | | 2011-12 | 2,560 | 10 | | 2012-13 | 2,710 | 10 |

______________________________________________________________________

(1) Taxable income is defined as gross income for income tax purposes less any allowances and reliefs available at the taxpayer’s marginal rate.

(2) Applies to the income of discretionary and accumulation trusts. Prior to 1993-94 trusts paid tax at the basic rate, with an additional rate of 10%.

(3) The basic rate of tax on dividend income is 20%.

(4) The basic rate of tax on dividends and savings income is 20%.

(5) The basic rate of tax on dividends is 10% and savings income is 20%.

(6) The higher rate of tax on dividends is 32.5%.

(7) From 2008-09 the starting rate is abolished for all non-savings income (e.g. employment, self-employed trading profits, pensions and property income), which is the first slice of income to be charged to income tax. The starting rate and the starting rate limit for savings is shown in the table below. Where taxable non-savings income does not fully occupy the starting rate limit the remainder of the starting rate limit is available for savings income.

(8) The basic rate of tax on dividends is 10%.

(9) The additional rate of tax on dividends is 42.5%.

______________________________________________________________________

Table updated March 2012